2012-04-12 Work Session Kodiak Island Borough
Assembly Work Session
Thursday, April 12, 2012, 7:30 p.m., Borough Conference Room
Work Sessions are informal meetings of the Assembly where Assembly members review the upcoming regular meeting agenda
packet and seek or receive information from staff. Although additional items not listed on the work session agenda are discussed
when introduced by the Mayor, Assembly, or staff, no formal action is taken at work sessions and items that require formal
Assembly action are placed on regular Assembly meeting agenda. Citizen's comments at work sessions are NOT considered part of
the official record. Citizen's comments intended for the "official record' should be made at a regular Assembly meeting.
CITIZENS' COMMENTS (Limited to Three Minutes per Speaker)
ITEMS FOR DISCUSSION
1. Planning and Zoning Commission /Parks and Recreation Committee Update
2. Assembly Representatives on the Kodiak Fisheries Subcommittee
3. FY2013 Budget Overview
4. Update on the Kodiak High School Renovation Project
a. Delivery Method
b. Project Manager
PACKET REVIEW
PUBLIC HEARING — None.
UNFINISHED BUSINESS — None.
NEW BUSINESS
CONTRACTS
RESOLUTIONS
Resolution No. FY2012 -16 Authorizing the Issue of Kodiak Island Borough General Obligation
Refunding School Bonds, 2012 in One or More Series in the Principal Amount of Not to Exceed
$12,180,000 to Refund Certain Outstanding General Obligation School Bonds of the Borough,
Fixing Certain Details of Such Bonds and Authorizing Their Sale.
ORDINANCES FOR INTRODUCTION
Ordinance No. FY2012 -19 Rezoning a Tract of Land Located in Old Harbor From R1- Single
Family Residential To I- Industrial (P &Z Case 12 -030 Sage Technologies, LLC).
Ordinance No. FY2012 -20 Amending Title 3 Revenue and Finance, Chapter 3.35 Real
Property Tax By Adding Section 3.35.085 Method of Determining the Assessed Value of
Property That Qualifies for a Low Income Housing Tax Credit Under 26 USC 42.
OTHER ITEMS — None.
MANAGER'S COMMENTS
CLERK'S COMMENTS
MAYOR'S COMMENTS
ASSEMBLY MEMBERS COMMENTS
Ar
Kodiak Island Borough
.4 MEMORANDUM
TO: Honorable Mayor and Assembly Members
of the Kodiak Island Borough
THROUGH: Rick Gifford, Borough Manager
FROM: Karleton Short, Finance Director
SUBJECT: FY2013 budget
DATE: April 9, 2012 Mir
This is the beginning of the FY2013 budget for the Kodiak, slandkBorough. Staff has been
working on this budget but there are still sections thattneea to be' r p red for the Assembly's
use.
First, I would like to go over some background data;
Ahll• 4541,
'110165 *giE111
The taxable property values within the=Borough are ve yirnportant to know as thebudget is
assembled. At this time we are estimating reall„property value at $975,000,000 and personal
property values at $85,000,000 for a total't. ,le'value of $ 060 000,000. This is a 2% increase
over FY2012..
At this time we have prepared the buddget wit an area widetrnill,rate of 10.75 mills. This area
wide mill rate is broken down as follows: . :,,:i:
A r a'wide m i ll l rates and:taxes
PP Renewal & Nit
K III y KIBSD Debt Serve Replacement Total
"1 •
_ ProposecIN ill Rate , 004 • 03 L61 0.08 10.75
Assesse0'Values '
Real Property Tax 97500,000 292 0 8,804,250 1,569.750 77,999 10,403.250
Personal Property Tax 85,000,000 2550 767,550 136.850 6,800 906.950
Total Propert Tares 1.060,01 Tap 31,800 9,571,800 1,706,600 84.799 11,310,200
We have budgeted seve taxes a
ante t the same level as last year. In FY2012 we budgeted
severance taxes on fish at I1, 4 500. In the first 2 quarters of FY2012 we have collected
$1,025,815. Traditionally wegteceive approximately 50% of our severance tax on fish in the first
2 quarters of the year and 50% in the last 2 quarters of the year.
We budgeted FY2012 raw fish tax that we receive form the Alaska Department of Revenue at
$1,200,000 but we received $1,405,360. We have budgeted to receive $1,200,000 in FY2013.
Our debt service expenditures are going from a budgeted $4,299,655 in FY2012 to a budgeted
$4,855,790 in FY2013, an increase of $556,135. Because of increased state debt
reimbursements, increased interest earnings, etc. we only have to raise the mill rate by 6/100 of a
mill.
We have budgeted the School District at 9.03 mills. Last year it was set at 9.09 mills. The
difference went to pay for the increased debt service on schools.
Many of the attached documents do not have the performance indicators in place yet and we are
still working on some of our goals and objectives. We will be refining our budget in the current
weeks and will bring these revised documents to you.
2
GENERAL FUND
Revenue Sources and General Fund Estimates
The largest source of revenue for the general fund is severance taxes at 33 %. This is based on an increase of
(10.5 mills to 1 % % Property tax used to be the largest source of General Fund revenue but most of it was
transferred to the school district. We have set up an education support fund in special revenue funds which
records the property taxes that will be passed on to the school district.
GENERAL FUND REVENUE SUMMARY
Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year
2010 Actual 2011 Actual 2012 Budget 2012 Actual 2013 Budget
Property Tax $ 11,244,698 $ 12,123,724 $ 1,570,050 $ - $ 1,570,300
Severance Tax 1,336,075 1,649,275 1,512,581 - 1,512,581
Licenses & Permits 96,630 72,394 85,250 - 86,500
Intergovernmental Revenues 2,761,915 2,282,071 2,628,015 - 2,337,500
Interest Earnings 178,567 (21,627) 125,000 - 200,000
Miscellaneous Revenues 13,042 537,006 10,725 - 15,700
Use of Fund Balance - - - - 125,292
Total $ 15,630,927 $ 16,642,843 $ 5,931,621 $ - $ 5,847,873
General Fund Revenues
7
U Property Tax 0 Severance Tax o Licenses & Permits
o Intergovernmental Revenues o Interest Earnings ❑ Miscellaneous Revenues
U Use of Fund Balance
47
PROPERTY TAXES
Real and Personal Property Taxes. Alaska Statutes (AS) 29.45.010- 29.45.500 gives municipalities the
authority to levy a property tax. The Kodiak Island Borough's tax revenue for fiscal year 2012 is based on the
assessed valuation as of January 1, 2011. That value is estimated to be $1,053,672,000.
Assessed Values
1,000,000,000
800,000,000
600,000,000
400,000,000
200,000,0000 •
111 5
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
0 Real Property 0 Personal Property
The Borough has set the tax levy for real and personal property at .25 mills which will generate estimated
property tax revenue of $263,418 with 90% being from real property and 10% from personal property.
The current delinquency rate is 0.3% (three tenths of one percent). For budget purposes, the amount of
tax generated by one (1) mill is $1,053,672.
Penalty and Interest on Taxes Receivable. AS 29.45.650 and KIB Code of Ordinances establishes the
authority to apply penalties and interest on delinquent property taxes. KIB levies a penalty of 10% for late
payments and interest at the rate of 12% per annum on past due accounts. The Borough does not recognize the
receivable at the time penalties and interests are applied to the accounts; rather, it is recognized when the
payment is made. Based on past collections, a conservative estimate of revenue is $150,000.
PAYMENT IN LIEU OF TAXES
PILT - Federal. Payments in Lieu of Taxes (PILT) are federal payments to local governments that help offset
losses in property taxes due to nontaxable Federal lands within their boundaries. PILT payments are made
annually for tax - exempt Federal lands administered by the Bureau of Land Management, the National Park Service,
the U.S. Fish and Wildlife Service (all agencies of the Interior Department), the U.S. Forest Service (part of the U.S.
Department of Agriculture), and for Federal water projects and some military installations. Congress appropriates
PILT payments each year. The BLM allocates payments according to a formula in the PILT Act that includes
population, receipt- sharing payments, and the amount of Federal land within an affected borough. The estimated
amount for FY2012 PILT revenue, $1,280,000, is based on what was received in fiscal years 2011 and federal
regulations.
48
SEVERANCE TAXES
The Kodiak Island Borough levies a tax on certain natural resources that are severed or harvested within
the boundaries of the Borough. Currently the tax rate is the borough -wide mill levy, which is currently 10.5 mills
(1.05 %). We are proposing to change the rate to 1.5 %. The resources that we collect taxes on are grouped into
three categories: 1) fish, 2) rock, sand and gravel (mining), and 3) timber (logging).
Rock, Sand and Gravel Severance Tax. To estimate the value for rock and gravel, KIB looked at the
construction industry. The main source of extraction for this category is rock. The rock is sold to construction
companies for their building lots and road construction. Based on the revenues generated in fiscal years 2009 and
2010, and anticipating an increase in the rate from 1.02 mills (1.05 %) to 1.5 %, the estimated revenue for fiscal year
2012 is $30,000.
Timber Severance Tax. The estimated value for timber is $30,000, based on a projection of revenue
received to date in the current fiscal year and anticipating an increase in the rate from 1.02 mills (1.05 %) to 1.5 %.
The severance tax on logging has been in a state of decline for several years due to a decreased demand from
Asian markets. It should be noted that in FY1997, we received $272,000 and the mill rate was only 9.25 mills.
Fish Severance Tax. Budgeting for fish severance tax involves many factors. How many fish will be
available for harvesting? What countries will be buying our fish? What will the price per pound be? What will the
environmental issues be? Does the market prefer wild fish to farmed fish? Many of these variables are very
difficult to predict and with these issues in mind, and anticipating an increase in the rate from 1.02 mills (1.05 %) to
1.5 %, the Borough is budgeting fish tax for 2012 at $1,950,000.
Overall, the FY2012 severance tax is estimated to be $1,5010,000.
Severance Taxes
FY2012 & FY2013 estimated
1,800,000 - -- - - - - -- - --- - - - - -_
1,600,000 - - - - - -- --- -- -- - — 1
1,400, 000 _ ^ -_- - --
1,200,000
1,000,000 c — — 0 Timber
800,000 a Mining
600,000 -' — — — -- — -
400,000 — - — - 0 Fish
200000 — — — —
y 0� y 0�� ' ti 0 a' ti 0� ^ y 0°� ti 0 8 y 0ti y 0'ti ti0ti 1, 0'�
49
LICENSES AND PERMITS
Licenses and permits are revenues associated with the building industry. The largest portion of revenue
in this category is building permits, which can be attributed to the low interest rates on home mortgages in rural
areas throughout the State of Alaska. Per the Community Development Department, these revenues are budgeted
at $67,000, based on FY2010 revenues.
Building Permits Revenue & Expenditures
FY2012 & FY2013 estimated
180,000 - I '
160,000
1 :
140,000 r -- -- - -- - - - - -- - -- _� ..------------- --
-
er
120.000 = -- -- - - —
loo,aao
! . ti — — —'
l c Li . —'- —
60,000 ) A ¢ , r , —
1 r — -- • — r
20,000 r- a — a.. p FY2005 FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013
0 Building permit revenue 0 Building permit expenditures
INTERGOVERNMENTAL REVENUES
Federal Shared Revenues
National Wildlife Refuge. The Revenue Sharing Act authorizes payments to local governments whose
jurisdiction includes land being administered by the Fish and Wildlife Service (FWS). The payment that we receive
is based on a percentage of the fair market value of lands that the FWS has acquired, the number of acres they
hold, and a percentage of net receipts the FWS collected in their previous fiscal year. This payment is a form of
payment in lieu of taxes, but the land owned by the FWS is not the same land owned by Fish and Wildlife that
generates a portion of the PILOT federal payment. The difference is that the land under the National Wildlife
Refuge revenue was previously owned by private individuals and was taxable. The FWS purchased the land to add
to the Wildlife Refuge that they manage on Kodiak Island.
From FY2008 to Fy2011 these revenues have dropped from $340,067 to $173,767. We have not yet
received the revenue for FY2012. We are budgeting revenues of $175,000 in FY2013.
50
State Revenues
Energy Assistance (Revenue Sharing). The State of Alaska enacted an energy assistance program for
FY2007, which was essentially revenue sharing. The amount of this "assistance" is determined by the State of
Alaska. There is no formal calculation to determine the amount that will be given to the Borough each year. The
price of oil and the returns on State investments impact the amount that is given to the Borough each year.
The Borough received $732,242 in FY2011 and $737,211 in FY2012.. Based on State legislation, we are
budgeting $750,000 for FY2013.
Fish Tax Revenue Sharing. AS 43.75 and 43.77 authorizes the State to levy taxes on fisheries businesses.
A portion of the tax is refunded to municipalities and boroughs. There'are two types of fishery taxes. One is the
fisheries business tax (AS 43.75) and it levies the tax on businesses and:persons who:process or export fisheries
resources from Alaska. The tax is based on the value paid to commercial fishers. The rate of the tax is based on the
processing activity of the business. The processing activity is classified as either "established" or "developing" by
the Alaska Department of Fish and Game. The rates are as follows:
Established Developing
Floating 5.0% Floating 3.0%
Salmon Cannery 4.5% Shore -based 1.0%
Shore -based 3.0%
Fisheries businesses file with the State on a calendar year. Their tax returns are due by March 31 of the
following year. From the taxes collected, the Department of Revenue distributes the taxes based on locale of the
business. Municipalities will receive 50% of the tax collected from businesses within their jurisdiction. If the tax is
collected within a city as well as a borough, the payment will be split equally between the borough and the city.
For those businesses that operate outside a municipality or organized borough, 50% of those funds collected are
shared through an allocation program administered by the Alaska Department of Community and Economic
Development.
The other fishery tax is the fishery resource landing tax (A543.77), which is levied on processed fishery
resources first landed in Alaska. The tax is based on the unprocessed value of the resource. This value is
determined by multiplying a statewide average price per pound (based on Alaska Department of Fish and Game
data) by the unprocessed weight. This tax is primarily collected from factory trawlers and floating processors
which process fishery resources outside of the state's 3 -mile limit and bring their products to Alaska for
transshipment.
This tax is based on a calendar year and must be filed by March 31. The rate is based on classification.
The Alaska Department of Fish and Game determines whether the resource is "established" or "developing ". The
rates are 3% for established resources and 1% for developing resources. The tax collected in this category is
distributed in the same manner as the fisheries business tax.
Budgeting for this revenue is difficult. As with our severance tax on raw fish, there are many factors. We
need to consider the number of fish available for harvesting, the market price of fish at the time of purchase, and
environmental and market issues. However, we do not know all of the businesses filing with the state or the
statistics of the tax collected outside the municipalities and unorganized boroughs. For budgeting purposes, we
look at the prior year's revenues and the factors that are known and budget accordingly. This method estimated
FY 2013 fish tax revenue to be $1,250,000.
51
Raw Fish Tax
FY2012 & FY2013 estimated
1,600,000
•
1,400,000 --- ----'----- -- --`—'- - -- - �
-- --
1,200,000 f
I ■ 1
1,000,000 t' I
800,000 _ _:-
600,000 0,000 iJ _ 0,000
O Oy 0 \ O O 1 'ti 'ti 'y
INTEREST EARNINGS
Interest Earned on Investments. KIB Code of Ordinances sections 3.04.01 through 3.04.030 establish the
guidelines and responsibilities of the Finance Director in investment and treasury management matters. For
efficiency, KIB has established a central treasury of pooled resources. In fiscal year 2012 the General Fund is
expected to be $10,000. This is in contrast to FY2008 when the General Fund earned $544,926 in investment
earnings. This decline is due to both declining interest rates and less funds to invest.
Interest Earnings
FY2011 and FY2012 estimated
600,000 1
500,000
400,000 ,'
300,000
200,000
1111
100,000
0' ,0?` O Oy O d° 0 O O 0 10 p O ff~
<kti ( v e � F e < ( < 4 F kti
52
MISCELLANEOUS REVENUE
Miscellaneous Revenue. This category includes revenues generated from animal control, sale of copies,
sale of computer data and other miscellaneous revenue. For fiscal year 2012, total miscellaneous revenue is
budgeted at $20,000.
FUND BALANCE
General Fund Balance. It is the Borough's goal to maintain a General Fund balance of $1 to $2 million.
The following chart shows the fund balances for the last 10 years and the changes that took place.
Fund Balance
FY2010 and FY2011 estimated
3,500,000 . ,J ` .,.....,..�.�_....._.._. _.,..,_.._...w,....,... ..... _...._.V....___._._..._.,.,,._
3,000,000 t c I
2,500,000 i '.1 ,
2,000,000 j X 1.1 .; ....._......_..._, -
1,500,000 I
1,000,000 -7 0 �' _�
500,0 ... !I:if
We are budgeting to use $47,791 of the fund balance in FY2012.
As you can see we will continue to draw down our fund balance. We predict that FY2011 is the last year that we
will be able to balance the budget by using accumulated fund balance. In FY 2012 we will have to start making
debt service payments on our new High School Bond. These two items will cause the Borough to increase its mill
rate by at least 2 mills.
53
GENERAL FUND REVENUE
FY 21110 FY 2011 I-Y 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
Property Tax
Real Property $ 8,420010 $ 9,193,188 $ 28,666 $ - $ 29,250
Personal Property 1,046,933 1,078,698 2,944 - 2,550
TOTAL PROPERTY TAXES $ 9,466,943 $ 10,271,886 $ 31,610 $ - $ 31,800
Non Ad Valorem Taxes
Boat Tax- over 5 tons $ 22,548 $ 40,747 $ 25,140 $ - $ 15,000
Motor Vehicle Tax 260,739 263,466 - - -
Aircraft tax - - 15,300 - 28,500
TOTAL NON AD VALOREM TAXES $ 283,287 $ 304,213 $ 40,440 $ - $ 43,500
Payment in Lieu of Taxes
PILT - Federal $ 1,328,052 $ 1,338,660 $ 1,328,000 $ - $ 1,325,000
PILT- Kodiak Island Housing 21,147 21,278 20,000 - 20,000
PILT- Alaska Housing 12,394 - - - -
TOTAL PAYMENT IN LIEU OF TAXES $ 1,361,593 $ 1,359,938 $ 1,348,000 $ - $ 1,345,000
Severance Taxes
Fish $ 1,287,693 $ 1,583,276 $ 1,397,500 $ - $ 1,397,500
Mining 19,762 6,865 21,500 - 21,500
Logging 28,620 59,134 93,581 - 93,581
TOTAL SEVERANCE TAXES 1,336,075 1,649,275 1,512,581 - 1,512,581
Penalties and Interest on Taxes
Penalties and Interest $ 132,875 $ 187,687 $ 150,000 $ - $ 150,000
TOTAL PENALTIES AND INTEREST TAX $ 132,875 $ 187,687 $ 150,000 $ - $ 150,000
Licenses and Permits
Building Permits $ 64,010 $ 39,680 $ 60,000 $ - $ 60,000
Subdivision 4,075 6,600 4,000 - 4,000
Conditional Use Permit 250 1,850 500 - 500
Zoning Compliance Permit 9,180 6,536 10,000 - 10,000
Variance Fee 750 2,250 750 - 2,000
Zoning Change Fee 2,950 5,690 2,000 - 2,000
Electric Permit 6,618 3,473 4,000 - 4,000
Plumbing Permit 3,396 2,233 3,000 - 3,000
Planning & Zoning (P &Z) Review Fee 750 450 1,000 - 1,000
Dog License 4,651 2,782 - - -
Site Plan Review - 850 - - -
TOTAL LICENSES AND PERMITS $ 96,630 $ 72,394 $ 85,250 $ - $ 86,500
INTERGOVERNMENTAL REVENUES
Federal Shared Revenue
Federal Govenrment Grant $ 202,640 $ - $ - $ - $ -
National Wildlife Refuge 249,859 173,767 250,000 - 175,000
National Forest Fund 2,379 1,462 2,000 - 1,500
TOTAL FEDERAL SHARED REVENUE $ 454,878 $ 175,229 $ 252,000 $ - $ 176,500
54
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
State Shared Revenues Actual Actual Budget Actual Budget
State Revenue Sharing $ 748,189 $ 732,242 $ 955,015 $ - $ 750,000
Raw Fish Tax 1,339,575 1,026,385 1,200,000 - 1,200,000
Raw Fish Tax- Off Shore 68,855 88,859 50,000 - 50,000
Telephone and Electric 26,716 26,952 26,000 - 26,000
Cruise Ship Tax Sharing 25,488 15,763 25,000 - 15,000
PERS on Behalf Payment 98,214 216,642 120,000 - 120,000
TOTAL STATE SHARED REVENUES $ 2,307,037 $ 2,106,842 $ 2,376,015 $ - $ 2,161,000
TOTAL INTERGOVERNMENTAL $ 2,761,915 $ 2,282,071 $ 2,628,015 $ - $ 2,337,500
Fines
Animal Control $ 125 $ - $ - $ - $ -
Zoning Violations - - - - -
TOTAL FINES $ 125 $ - $ - $ - $ -
Interest
Interest Earnings $ 213,519 $ 221,813 $ 125,000 $ - $ 200,000
Change in market value (34,952) (243,440) - - -
TOTAL INTEREST $ 178,567 $ (21,627) $ 125,000 $ - $ 200,000
Miscellaneous - Classified
Jury Duty $ 12 $ 50 $ 100 $ - $ 100
Sale of Copies 3,234 1,432 2,000 - 2,000
Sale of Maps 308 795 600 - 600
Sale of Computer Data - - - - -
Fee- Dishonored Checks - 25 25 - -
Local Electric/Reimbursement - 100 - - -
Other 1,914 521,866 5,000 - 5,000
Abandoned Vehicle Reimbursement 3,375 - - - -
Insurance Rebate -Misc - - - - -
Admin Fee /Cap Projects - - - - -
Legal Fee Reimbursement 2,649 6,691 3,000 - 3,000
Passport Fees 1,425 - - - -
Sale of Fixed Assets - 6,047 - - 5,000
!KW Reimb. - - - - -
TOTAL MISC. CLASSIFIED $ 12,917 $ 537,006 $ 10,725 $ - $ 15,700
Use of Fund Balance - - - - 125,292
TOTAL REVENUES $ 15,630,927 $ 16,642,843 $ 5,931,621 $ - $ 5,847,873
55
GENERAL FUND EXPENDITURES BY DEPARTMENT
FY 2010 FY 2011 FY 2012 FY 2012 FY 20123
Actual Actual Budget Actual Budget
EXPENDITURES
Dept.100 Borough Assembly $ 164,856 $ 179,641 $ 175,900 $ - $ 175,900
Dept.105 Borough Manager 421,553 418,199 448,573 - _ 459,303
Dept.110 Borough Clerk 467,653 503,405 517,404 543,194
-
Dept.115 Borough Attorney 91,867 146,265 129,000 - 128,000
Dept.120 Finance 767,100 783,081 841,400 - 892,493
Dept.125 Mgmt. Information Services 670,731 778,913 830,355 - 963,440
Dept.130 Assessing 377,789 561,096 613,038 - 634,120
Dept.135 Engineering /Facilites 202,878 190,042 257,789 - 272,019
Dept.140 Community Development 632,109 693,595 716,310 - 734,720
Dept.142 Building Inspection 157,013 108,530 131,539 - 131,484
Dept.160 Economic Development 45,358 63,593 95,600 - 75,600
Dept.165 General Administration 264,451 229,766 224,122 - 270,100
Dept. 172 Parks & Recreation - - 35,000 - 35,000
Dept.175 Emergency Preparedness 8,011 9,757 37,000 - 49,500
Dept.180 Education Support 9,980,351 10,040,350 331,871 - -
Dept.185 Health and Sanitation 265,626 286,315 286,315 - 286,315
Dept.186 Animal Control 84,125 84,125 - - -
Dept.190 Culture and Recreation 105,182 85,690 96,685 - 96,685
Oept.191 Kodiak College 87,000 87,000 87,000 - 87,000
Dept.195 Transfers 1,779,174 1,778,872 76,720 - 13,000
TOTAL EXPENDITURES $ 16,572,827 $ 17,028,235 $ 5,931,621 $ - $ 5,847,873
56
SUMMARY OF GFNFRAI FUND EXPFNDITIIRFS BY FUNCTION
GENERAL FUND EXPENDITURES BY FUNCTION
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
General Government $ 1,613,258 $ 1,667,318 $ 1,752,788 $ - $ 1,848,516
Public Safety 165,024 118,287 168,539 - 180,984
Education 9,980,351 10,040,350 331,871 - -
Culture and Recreation 192,182 172,690 218,685 - 218,685
Health and Welfare 349,751 370,440 286,315 - 286,315
Assessing 377,789 561,096 613,038 - 634,120
Finance /MIS 1,437,831 1,561,994 1,671,755 - 1,855,933
Community Development 677,467 757,188 811,910 - 810,320
Transfers Out 1,779,174 1,778,872 76,720 - 13,000
TOTAL $ 16,572,827 $ 17,028,235 $ 5,931,621 $ - $ 5,847,873
Community t'r
Development General '
14% t
Government
30%
Finance /MIS . ,r
32% k.CYn � ,4. YS,4M w k , 5
'
Assessing '--,,- � j ; - � Publ
11/ - Safety
. " ,r ;' V . , .
°" _ , -.- Culture and
Recreation
Health and
Welfare 4%
5%
57
PROGRAM BUDGET SUMMARY
BOROUGH ASSEMBLY
Program Description
The Kodiak Island Borough Mayor and Assembly are elected by the registered voters of the Kodiak Island Borough
to establish policy for the Borough by the Assembly /Manager form of government under which the Borough
operates.
Goals
• Protect and improve the quality of life for Borough citizens by determining policy statements that reflect
the values, needs, and desires of all Borough residents.
• Maximize the delivery of services at the lowest possible cost.
Objectives for 2012 -2013
• Maintain the Strategic Plan to provide goals and objectives to the Borough as an organization.
• Ensure funding levels that reflect the priorities of Borough citizens.
• Improve efficiency of local government through policy decisions.
• Ensure Borough elections are conducted according to all local, state, and federal statutes.
• Promote quality K -12 education'andpromote education for all citizens.
Significant Budget Changes
There are no significant budget changes for 2013.
58
BOROUGH ASSEMBLY
EXPENDITURES
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
Personnel Services $ 31,200 $ 31,500 $ 31,200 $ 31,200
Fringe Benefits 5,701 5,436 6,820 6,820
Political Lobbyist 67,562 67,314 71,500 71,500
Support Goods & Services 60,393 75,390 66,380 66,380
$ 164,856 $ 179,641 $ 175,900 $ - $ 175,900
PERFORMANCE INDICATORS
FY 2010 FY 2011 FY 2012 FY 2013
Actual Actual Estimated Projected
Regular Assembly Meetings 17 17
Special Meetings 9 9
Joint Work Sessions 2 2
Work Sessions 20 20
SWAMC Conference Attendees 3 3
AML Conference Attendees 6 6
Ordinances 10 10
Resolutions 37 37
Contracts 40 40
Other Action items 78 78
59
PROGRAM BUDGET SUMMARY
MANAGER'S OFFICE
Program Description
The Assembly of the Kodiak Island Borough appoints the manager. The manager provides administrative guidance
to KIB assembly policy decisions, and serves as the chief administrative officer of the Kodiak Island Borough.
Goals
• Assist the Assembly with policy implementation and administer quality, cost - effective services to the
citizens of the Kodiak Island Borough
Objectives for 2012 -2013
• Implement all of the duties defined in Kodiak Island Borough Code 2.20.030.
• Implement, within the constraints of time, limited staff, and available funds, the Assembly Strategic Plan.
• Monitor the effectiveness of all Borough operations and exercise custodianship of Borough property.
• Provide the Assembly with administrative support necessary to develop and implement Assembly
strategic policy.
• Execute the annual budget and Capital Improvement Program.
Significant Budget Changes
There are no significant budget changes for 2013.
60
MANAGER'S (*WE ..
EXPEN DITURES
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
Personnel Services $ 255,384 $ 247,820 $ 247,700 $ 263,570
Fringe Benefits 139,744 161,056 163,280 185,640
Professional Services - - 50,000 -
Support Goods & Services 46,425 44,323 47,593 50,093
Allocated to Other Funds (20,000) (35,000) (60,000) (40,000)
$ 421,553 $ 418,199 $ 448,573 $ - $ 459,303
Personnel
Number of Employees
posit' nn' FY 2010 FY 2011 FY 2012 FY 2013
Borough Manager 1 1 1 1
Grant Writer /Special Projects Support 1 1 1 1
HR Officer /Executive Assistant 1 1 1 1
Administrative Assistant 0 1 0 0
TOTAL 3 4 3 3
61
PROGRAM BUDGET SUMMARY
CLERK'S OFFICE
Program Description
The Borough Clerk's Office provides administrative support to the Mayor and Assembly, conducts elections,
implements the records management program, and provides public information.
Goals
• Provide efficient administrative support to the governing body.
• Administer Borough elections according to local, state, and federal statutes.
• Provide policy guidance, direction, and assistance to the Mayor and Assembly members.
• Provide a uniform method for the management, preservation, retention, and disposal of Borough records
in order to increase administrative efficiency, organize paper flow, and reduce administrative costs.
Objectives for 2012 -2013
• Perform all duties required by State Statutes and KIB Code of Ordinances including, but not limited to,
attesting all deeds, contracts, and appropriate documents that require the Borough seal.
• Administer all Borough elections including regular, special, and service area election; ensure that elections
are accountable and certifiable and that all election workers are trained on election laws governing
elections.
• Coordinate all Borough Assembly meetings and provide complete and accurate records of proceedings for
all regular and special meetings.
• Ensure that all ordinances, resolutions, and other actions of the Assembly are correct and reflect the
intent of the governing body; codify all adopted ordinances, and process and issue supplements to all
subscribers of the Borough code; review and recommend changes to the Borough Code.
• Serve as a conduit between the Mayor, Assembly, administration, and public providing information of
policies adopted by the Assembly to keep all concerned accurately informed.
• Coordinate and process all appeals to the Assembly Board of Adjustment.
• Prepare Borough news page weekly for publication, ensuring that the public is kept aware of actions
before the governing body and other Borough commissions and departments while meeting all
requirements of public notice by law.
• Provide an Assembly- approved records retention schedule; provide safe and efficient storage and
retrieval of inactive, historical, and vital records; provide an efficient, effective records system using state -
of- the -art methods and technologies; provide uniform written procedures for file maintenance, transfer
of inactive records, disposition of records, and microfilming services; and provide long -range records
management planning.
Significant Budget Changes
There are no significant budget changes for 2013.
62
CI ERK'S OFFICE
EXPENDITURES
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
Personnel Services $ 204,230 $ 205,450 $ 210,610 $ 216,410
Fringe Benefits 118,096 142,975 154,930 171,420
Support Goods & Services 145,327 154,980 148,364 151,864
Capital Outlay (Furniture) - - 3,500 3,500
$ 467,653 $ 503,405 $ 517,404 $ - $ 543,194
PERSONNEL
Number of Employees
position; FY 2010 FY 2011 FY 2012 FY 2013
Borough Clerk 1 1 1
Borough Deputy Clerk 1 1 1 1
Assistant Clerk 1 1 1 1
TOTAL 3 3 3 3
PERFORMANCE INDICATORS
FY 2010 FY 2011 FY 2012 FY 2013
Actual Actual Estimated Projected
Ordinances 10
Resolutions 37
Minutes (pages) 131
Regular Assembly Meetings 18
Special Meetings 8
Joint Work Sessions 2
Work Sessions 20
Other Meetings Attended 10
Plats Filed 12
Beverage Licenses Reviewed 33
Gaming Licenses Reviewed 5
Borough Newspage Publications 80
Elections 1
Absentee Voters - municipal 194
Registered Voters - municipal 9,649
Code Supplements 4
Archival Records Destroyed (cubic feet) 90
Archival Records Added (cubic feet) 88.5
Notary 0
Contract 0
Other Action Items 78
63
PROGRAM BUDGET SUMMARY
LEGAL SERVICES
Program Description
The Borough attorneys provide legal counsel and advice to the Mayor and Assembly, the manager and all
departments of the Borough. The attorneys are responsible for representing the Borough in lawsuits brought by or
against the Borough in state or federal courts.
Goals
• Protect the Borough from financial loss and actual or potential legal action.
• Ensure that all Borough operations are conducted in accordance with the law so that legal liabilities do
not arise.
• Provide legal advice to elected officials and staff members.
Objectives for 2012 -2013
• Defend lawsuits brought against the Borough.
• Provide legal advice and counsel and answer legal questions raised by the Mayor, the Assembly, and the
manager.
• Assist departments in resolving legal problems as they arise before they can create serious difficulty.
Significant Budget Changes
There are no significant budget changes in FY2013.
64
LEGAL SERVICES
EXPENDITURES
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actua Budget Actua Budget
Legal Fees $ 85,130 $ 140,190 $ 120,000 $ 120,000
Support Goods & Services 6,737 6,076 9,000 8,000
TOTAL $ 91,867 $ 146,265 $ 129,000 $ - $ 128,000
65
PROGRAM BUDGET SUMMARY
FINANCE
Program Description
The Borough Finance Department has different areas of responsibility, many of them quite dissimilar. The
department's main function is to properly budget, account for, and report promptly and correctly all revenues and
expenditures of the Kodiak Island Borough and its subsidiary and /or affiliated governmental entities. All
budgeting, accounting, and reporting efforts are to be annually updated to include all new pronouncements by our
promulgating policy bodies including GASB, AICPA, etc. The Finance Department also includes the Borough's
Management Information Services department, exhibited on the following pages.
Other functions include cash management, collections on all receivables including taxes, issuance and refinancing
of debt instruments (bond sales), risk management, and other related functions.
Goals
• Provide all Borough departments and citizens with accurate and timely financial records.
• Provide reliable and competent accounting services to all Borough departments.
• Provide for high returns on investments while minimizing risk and maintaining needed liquidity.
• Ensure that Borough accounts receivable and payable are settled in a timely fashion.
Objectives for 2012 -2013
• Maintain the Certificate of Achievement Award for Financial Reporting.
• Maintain the award for a Distinguished Budgetary Presentation by the Government Finance Officers
Association (GFOA).
• To maintain the Popular Annual financial Reporting Award.
• Distribute the Short Report (monthly financial statements) within fifteen working days of the end of the
month.
• Distribute the Comprehensive Annual Financial Report (CAFR) by November 30.
• Continue our high rate of tax collections and all other receivables
Significant Budget Changes
There are no significant budget changes for 2013.
Previous Year's Accomplishments
•e The Kodiak Island Borough received the GFOA Distinguished Budgetary Award for our fiscal year 2010
budget, the Certificate of Achievement award for our FY2010 for our Comprehensive Annual Financial
Report, and the Popular Annual Financial Reporting Award. We were the only government in Alaska to
win all three awards last year.
e We have maintained our high rate of tax collections. As of June 2009, 98.6% of fiscal year 2007 and 99.9%
of fiscal year 2007 taxes and prior have been collected.
66
FINANCE
EXPENDITURES
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
Personnel Services $434,147 $ 416,813 $ 436,520 $ 432,650
Fringe Benefits 269,705 311,206 332,530 361,143
Support Goods & Services 115,191 94,387 121,350 123,700
Allocated to other funds (51,943) (39,324) (49,000) (25,000)
$767,100 $ 783,081 $ 841,400 $ - $ 892,493
Personnel
Number of Employees
FY 2010 FY 2011 FY 2012 FY 2013
Finance Director 1 1 1 1
Accountant 2 2 2 2
Accounting Technician 2 2 2 2
Clerk /Cashier 1 1 1 1
Secretary III 1 1 1 1
TOTAL 7 7 7 7
PERFORMANCE INDICATORS
FY 2010 FY 2011 FY 2012 FY 2013
Actual Actual Actual Estimated
Monthly Financials 11 working 11 working
days days
Annual Report (CAFR) 12/15/10 12/15/10
Personnel Turnover
Total Tax Levy $11,308,429 $11,308,429
Current Tax Collections $10,498,662 $10,498,662
Percent Of Current
Taxes Collected 92.8% 92.8%
Outstanding Delinquent Taxes $207,544 $207,544
Certificate Of Achievement Yes Yes
Distinguished Budgetary
Presentation Yes Yes
Popular Annual Financial
Reporting Award Yes Yes
67
PROGRAM BUDGET SUMMARY
FINANCE /MANAGEMENT INFORMATION SERVICES
Program Description
The Management Information Services Department provides information technology services to the Borough.
Areas of responsibility include:
• Developing and maintaining the management information system (MIS).
• Evaluation and selecting hardware, software, and applications software.
• Operating the central distribution data center.
• Controlling data input and output.
• Designing and maintaining data communications and telecommunications networks.
• Controlling forms.
• Developing information processing policies and procedures.
• Conducting feasibility studies of new manual or automated systems.
• Allocating processing costs to user departments.
• Researching potential systems, methods, or equipment that could improve cost - effectiveness or increase
productivity.
• Ensuring the security of all MIS operations.
• Developing and implementing office automation systems.
• Reporting on the performance of the preceding areas of responsibility to senior management on a
periodic basis.
• Providing maintenance of data processing and communication equipment.
• Reviewing and approving data processing equipment acquisitions or external services and contracts
throughout the Borough.
Goals
• Continue to provide the very best and most cost - effective data processing services to the Borough.
• Continue to use all standard available resources to ensure user satisfaction while investigating innovations
to increase productivity.
• Maximize system availability.
• Maintain a high level of customer satisfaction.
• Optimize the Borough's management information systems through the use of computer resources where
applicable.
• Increase productivity through teamwork, sharing information, and pooling resources.
Objectives for 2012 -2013
• Continue to implement industry standard policies and procedures to reduce overall technology costs.
• Provide computer systems training to increase employee efficiency.
• Replace one -third of the Borough's PC's (12 PC's).
• Refine the Borough's GIS database and increase the quality of data being served.
• Bring the public web interface online for the assessment software.
• Modify and test the disaster recovery plan to incorporate infrastructure changes.
• Upgrade existing server infrastructure to Windows Server 2008 R2.
• Roll -out Windows 7 to desktop PCs (Summer 2013).
Significant Budget Changes
There are no significant budget changes for 2013.
68
FINANCF /MANAGEMENT INFORMATION SFRVICES
EXPENDITURES
FY 2010 'FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
Personnel Services $ 226,200 $ 253,561 $ 296,090 $ 292,960
Fringe Benefits 132,178 175,018 220,640 238,900
Contracted Services 37,182 39,591 10,000 25,000
Support Goods & Services 258,214 287,808 285,625 273,580
Capital Outlay 59,562 34,936 105,000 145,000
Allocated to other funds (42,605) (12,000) (87,000) (12,000)
$ 670,731 $ 778,913 $ 830,355 $ - $ 963,440
PERSONNEL
Number of Employees
Position; FY 2010 FY 2011 FY 2012 FY 2013
MIS Supervisor 0 1 1
Programmer /Analyst 1 1 1
PC Technician 1 0 1 1
GIS Analyst 0 1 1
Operations Supervisor 1 0 0
LAN Administrator 1 0 0
7 ----
TOTAL 3 4 4 0
PERFORMANCE INDICATORS
FY 2010 FY 2011 FY 2012 FY 2013
Actual Actual Estimated Projected
AS /400 Users 20
Network Users 55
Network Devices 230
Network Servers 8
Virtual Servers 40
Network Storage Used (Gigabytes) 2,200
PC Applications Supported 27
Server -Based Applications supported 45
AS /400 Applications Supported 14
69
PROGRAM BUDGET SUMMARY
ASSESSING
Program Description
The primary function of the assessing department is the annual valuation and assessment of approximately 7,800
real and 1,800 personal property accounts at their full and true value. The real property function requires
reassessment programs phased cyclically, the annual appraisal of new construction and additions, and includes the
audit, discovery, and compliance programs. This function includes maintaining assessment standards and tax
maps, plat and permit processing, ownership records, property description data, and other related clerical support.
The personal property function is accomplished through the filing and auditing of business personal property
renditions, and related discovery and compliance activities. For this upcoming year the personal property
appraisals will also include field inspections of properties and field documentation of machinery and equipment
condition.
Other ancillary functions are site - specific appraisals, the processing and administration of tax exemption programs,
land sales and property acquisition support, compilation of data in support of the Borough administration and
processing of appeals, along with compliance and filing activities for the severance tax.
Tax Assessment Goals and Objectives
Strive to provide a comprehensive taxation and assessment program that is fair and equitable for all citizens and
that assesses values of all properties at market value.
• Review all forms of taxation to ensure 100% inclusion.
• Continue to complete implementation of the new PACS system by continuing on -site inspections of real
property and correct deficiencies in the conversion from the previous assessing software.
• Continue the reappraisal of real property and ensure that all new construction and new subdivisions are
added to the roll.
• Complete reappraisal of all commercial properties and remote properties.
• Audit selected business personal property accounts for completeness and accuracy.
• Synchronize the GIS map with the property records in the assessing department database, enabling the
generation of maps displaying any given selection of legal or physical property characteristics.
• Set up a web server to which the database will be copied nightly, giving the public continuous access to
up -to -date property records and user - defined maps.
Significant Budget Changes
Changes in the FY 2013 budget over the 2012 budget are minimal and include the upgrading of the Assessment
Clerk Position to a II versus a I. This will help free up appraiser technician time for more field analysis as the clerk
position will handle more of the administrative and personal property support. This should also reduce the need
for training for the clerk position and allow the assessor to concentrate on further training of appraiser staff, all of
whom are fairly new to their positions.
Previous Year's Accomplishments
• Completed the inspection and reappraisal of about 1/3 of property within the borough, focusing on the
properties in Bells Flats Area, Port Lions, Pasagshak, Spruce Cape and remote properties on Afognak and
Raspberry Islands and north end of Kodiak Island.
• Reappraised the downtown commercial district.
• Refined the methodology for reappraisal within the new PACS system.
• Converted the remainder of properties on the road system to the PACS system in preparation for next
year's cyclical review.
• Provided technical and appraisal support for a variety of other Borough projects.
70
ASSESSING
EXPENDITURES
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
Personnel Services $215,695 $ 283,260 $ 293,640 $ 288,430
Fringe Benefits 101,210 165,724 250,260 256,010
Professional Services - 37,350 - 10,000
Support Goods & Services 73,884 87,291 80,888 92,180
Capital Outlay - 471 - 500
Allocated to other funds (13,000) (13,000) (11,750) (13,000)
$377,789 $ 561,096 $ 613,038 $ - $ 634,120
PERSONNEL
Number of Employees
position; FY 2009 FY 2010 FY 2011 FY 2012
Assessor 1 1 1 1
Appraiser 1 1 1 1
Assessment Clerk II 1 1 0 1
Assessment Clerk l 0 0 1 0
Appraiser Technician 1 1 2 2
TOTAL 4 4 5 5
PERFORMANCE INDICATORS
FY2010 FY2011 FY2012 FY2013
ASSESSED VALUE Actual Actual Estimated Projected
Real Property
(net after all exemptions) $875,787,940
Personal Property 113,091,185
Total Assessed Value $988,879,125 $0 $0 $0
CHANGE IN VALUE FROM PRIOR YEAR
Real Property $875,787,940
Personal Property $113,091,185
Total Value Increase
From Prior Year $988,879,125 $0 $0 $0
NUMBER OF PARCELS
Real Property Accounts 5,722
Personal Property Accounts 1,733
TAX ACCOUNTS PER EMPLOYEE 7,455
ASSESSED VALUE
PER EMPLOYEE $247,219,781 $0 $0 $0
71
PROGRAM BUDGET SUMMARY
ENGINEERING AND FACILITIES
Program Description
The Engineering and Facilities Department is responsible for the safe operation and maintenance of all Borough -
owned grounds and facilities, coordination and administration of capital construction projects, and administration
of the Borough code section on the construction of roads in new subdivisions. The department is also responsible
for the operation of the KIB landfill that includes the disposal of garbage, metals, construction debris, and the
potential recycling of these materials to prolong the use of the existing landfill. In addition, the department
provides efficient operation of the Kodiak Fisheries Research Center and other Borough -owned buildings.
Goals
• Design, operate, and maintain Kodiak Island Borough facilities in a safe, healthy, and responsible manner
with an eye to attractiveness and creating a positive and energy efficient environment.
• Identify and seek funding sources to evaluate all Borough facilities for earthquake survivability.
• Ensure that all Borough buildings are brought into compliance with the Americans with Disabilities Act
during renovation.
Objectives for 2012 - 2013
• Continue to work with the design team on the planning and design of Kodiak High School renovations and
additional construction needed to meet educations specifications outlined by KIBSD.
• Continue work on deferred projects listed on the Renewal and Replacement schedule.
• Continue daily maintenance and repair of facilities for which KIB has direct maintenance responsibilities.
• Provide departmental support and guidance for all capital projects including landfill lateral expansion
planning and design.
• Evaluate and plan for energy savings (boilers, HVAC, lighting, etc.) and other cost control measures that
can be achieved on a benefit -cost basis.
• Work with the State of Alaska and Federal Emergency Management Agency (FEMA) to acquire direct
assistance for current disaster recovery and work on a plan for future disaster recovery needs.
• Identify items necessary to bring Borough facilities into ADA compliance.
•
Significant Budget Changes
There are no significant budget changes for FY2013.
72
ENGINEERING AND FACILITIF$ .
EXPENDITURES
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
Personnel Services $ 112,281 $ 107,732 $ 146,020 $ 165,560
Fringe Benefits 71,938 84,333 112,466 118,409
Contracted Services - - -
Support Goods & Services 58,659 61,977 61,303 52,050
Capital Outlay - - 2,000 -
Allocated to other funds (40,000) (64,000) (64,000) (64,000)
$ 202,878 $ 190,042 $ 257,789 $ - $ 272,019
PERSONNEL
Number of Employees
position: FY2010 FY2011 FY2012 FY2013
Engineering and Facilities Director 1 1 1
Project Manager /Inspector 1 1 1
Project Assistant 1 1 1
Secretary IIl 1 1 1
Maintenance Coordinator 1 0.8 0.8
Maintenance Worker 1 1 1
Receptionist /Interpretive Specialist 0 0.5 0.5
TOTAL 6 6.3 6.3 0
73
PROGRAM BUDGET SUMMARY
COMMUNITY DEVELOPMENT DEPARTMENT
Program Description
The Community Development Department is responsible for a wide range of functions, including:
• Disbursement of zoning, subdivision and overall development information (education) to the community
• Support the Planning and Zoning Commission in their role of Platting Board, Regulators of private and
public land use, and recommenders of zoning changes, land disposals or other land use issues assigned by
the Assembly.
• Provide Zoning Code Enforcement with a field officer.
• Administration of the junk vehicle removal program, building inspection and animal control programs.
• Staff support to other committees: P &R Committee, Local Emergency Planning Committee and other ad
hoc committees and taskforces authorized by the Assembly.
• Administers contracts (trails plan, Code update, tsunami siren)
• Provides plan preparation, permitting, and enforcement in the community, working as a liaison with
federal and state government in such programs as the Coastal Management and Haz Mat.
Goals
• Perform the functions assigned to the department in an efficient and effective manner.
• Implement land use policies and regulations established by the Assembly.
• Provide accurate and factual data to a wide range of residents to promote well- informed decision making.
Objectives for 2012 -2013
• Complete a revision of KIBC code sections Title 16 (Subdivision) and Title 17 (Zoning).
• Complete the Kodiak Road System Trails Master Plan.
• Update the Kodiak Area Emergency Operations Plan for all cities within the Borough.
• Communicate with the villages about the Borough wide plans that affect their communities.
• Continue implementation of the Kodiak Island Borough zoning enforcement policy to correct zoning
violations, including the use of progressive discipline and legal action when necessary.
• Continue to work with vehicle owners to tow and dispose of junk vehicles.
Significant Budget Changes
There are no significant budget changes for FY2013.
Previous Year's Accomplishments
The Department issued 245 zoning compliance permits for construction island wide, and assisted the Planning
Commission in 48 cases (subdivisions, variances, rezones and CUP's). Staff prepared and participated in over 48
public meetings primarily in the Borough conference room or Assembly chambers, but also in the villages, at the
college, and the Legislative Information Office.
74
rOMMI INKY DFVFLOPMFNT
EXPENDITURES
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
Personnel Services $ 305,100 . $ 318,914 $ 355,500 $ 356,780
Fringe Benefits 167,775 198,621 221,010 232,440
Professional Services 83,509 94,385 45,000 35,000
Support Goods & Services 76,225 82,175 95,300 111,000
Allocated to Projects (500) (500) (500) (500)
$ 632,109 $ 693,595 $ 716,310 $ - $ 734,720
PERSONNEL
Number of Employees
Position; FY2010 FY2011 FY2012 FY2013
Community Development Director 1 1 1 1
Associate Planner /L.R. Planning 1 1 1 1
Associate Planner /Enforcement 1 1 1 1
Draftsman /Technician 1 1 1 1
Secretary III 1 1 1 1
Enforcement Officer 0 0 0 0
TOTAL 5 5 5 5
PERFORMANCE INDICATORS
FY 2010 FY 2011 FY 2012 FY 2013
Actual Actual Actual Projected
Zoning Compliance Permits Issued 245 84
Planning & Zoning Commission
Meetings 28 19
Zoning Violations -
Complaints Responded To
Junk Cars Removed by the
Junk Removal Program 196 ?
Parks and Rec Meetings 13 16
75
PROGRAM BUDGET SUMMARY
BUILDING INSPECTION
Program Description
The Kodiak Island Borough Building Inspection Program ensures compliance with adopted building codes and
related zoning codes. The Borough, by means of Memorandums of Agreements or Memorandums of
Understanding, works with the City of Kodiak for administration of the Borough's building inspection program.
Inspections performed on residential and commercial building construction include structural, mechanical,
electrical, and plumbing inspections. Plan reviews for construction projects are conducted by the City of Kodiak
building inspection staff or City of Kodiak's professional plan review service before a building permit is issued.
Building height, setbacks, and parking requirements are some of the zoning requirements checked in the field by
the building inspection staff.
Goals
• Ensure that every new construction project in the Kodiak Island Borough complies with applicable,
adopted building codes and fire codes.
• Ensure that unsafe structures are abated.
Objectives for 2012 -2013
• Continue to serve the public in a timely manner.
• Maintain inspection proficiency through training, reference materials, field inspections, and contact with
the International Code Council.
• Complete commercial plan reviews and permit issuance within 30 days of submittal, and complete
residential plan reviews and permit issuance within 7 days of submittal.
• Provide information to elected and appointed officials, and the public, about the most current editions of
the building, mechanical, electrical, and plumbing codes.
• Maintain delegated plan review authority from the State of Alaska, Department of Public Safety, Division
of Fire Prevention.
• Maintain AHFC building inspection program approval.
• Maintain and improve the ISO (Insurance Service Office) inspection program rating of 3.
Significant Budget Changes
There are no significant budget changes for FY2013.
76
BUIl DING INSPFCTOR
EXPENDITURES
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
Contracted Services $ 143,281 $ 94,805 $ 120,000 $ 120,000
Support Goods & Services 13,732 13,725 11,539 11,484
$ 157,013 $ 108,530 $ 131,539 $ - $ 131,484
PERFORMANCE INDICATORS
FY 2010 FY 2011 FY 2012 FY 2013
Actual Actual Actual Projected
Commercial Building Permits 52 46
Residential Bulding Permits 156 158
Borough Plumbing Permits 131 92
Borough Electrical Permits 180 139
77
PROGRAM BUDGET SUMMARY
ECONOMIC DEVELOPMENT
Program Description
The function of the Economic Development Program is to provide the Assembly with the opportunity to pursue the
most feasible economic development opportunities that will be of benefit to the entire community.
Goals
• Enable the Assembly to objectively pursue the most feasible programs to benefit the community.
Objectives for 2012 -2013
• Provide an increased opportunity for the Assembly to pursue programs beneficial to the community.
• Provide economic diversification.
• Enhance the economic viability of the community by pursuing activities that may contribute to an
increased tax base, as well as provide for better public amenities and services. This effort is being
coordinated with the City of Kodiak through the Kodiak Chamber of Commerce.
Significant Budget Changes
There are no significant budget changes for FY2013.
78
ECONOMIC DEVELOPMENT
EXPENDITURES
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
Professional Services $ - $ 17,000 $ - $ 30,000
Contributions 44,000 45,000 95,000 45,000
Support Goods & Services 1,358 1,593 600 600
$ 45,358 $ 63,593 $ 95,600 $ - $ 75,600
79
PROGRAM BUDGET SUMMARY
GENERAL ADMINISTRATION
Program Description
The function of the General Administration Department is to provide services to the Kodiak Island Borough that
cannot be directly identified within any specific fund or program.
Goals
• Provide for the financial audit of the Borough as well as for postage, liability insurance, bad debt expense,
and other miscellaneous costs.
Objectives for 2012 -2013
• Maintain the Employee of the Quarter and employee of the year incentive awards programs.
• Maintain the service award program (service pins) for employees to promote and reward longevity.
• Maintain the Drug -Free Workplace program, including training, for all employees to comply with federal
requirements.
• Maintain the Blood borne Pathogens Training program for all employees to comply with Occupational
Safety and Health Administration (OSHA) standards.
• Provide Hepatitis B vaccinations to all employees in accordance with OSHA Blood borne Pathogens
program.
• Provide for an annual audit process to comply with federal and state laws.
• Maintain a Risk Management Program and liability insurance on the building, including administration of a
safety program to prevent liability.
• Provide continuing education opportunities to department staff in order to increase efficiency and
maintain /increase knowledge of applicable state and federal laws.
Significant Budget Changes
There are two significant changes for FY2012.
1. We are not budgeting to replace any of our vehicles in FY2012.
2. We will quit taking credit cards on October 31, 2011
80
GFNERAL ADMINISTRATION
EXPENDITURES
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual . Budget Actual Budget
Personnel Services $ 299 $ - $ - $ - $ -
Fringe Benefits 183 147 - -
Audit Expense 95,618 80,776 110,000 120,000
Contracted Services 20,915 - 10,000 10,000
Support Goods & Services 147,436 131,203 104,122 140,100
Capital Outlay - 17,639 - -
$ 264,451 $ 229,766 $ 224,122 $ - $ 270,100
81
PROGRAM BUDGET SUMMARY
PARKS AND RECREATION
Program Description
The major function of this program is to operate and maintain Borough parks, trails, trailheads and provide
informational and educational materials associated with Borough recreational activities.
Goals
• Provide the Borough communities with safe and enjoyable parks, trails and open space.
Objectives for 2012 -2013
• Repair of damaged park equipment, brushing, stabilizing and hardening trails, garbage removal and
cleanup.
Significant Budget Changes
There are no significant budget changes for 2013.
82
PARKS AND RECREATION
EXPENDITURES
FY 2010 FY 2011 FY 2012 FY 2011 FY 2012
Actual Actual Budget Actual Budget
Personnel Services - 4,385 $ 5,000 $ 5,000
Fringe Benefits - 2,783 - -
Contracted Services - 4,985 10,000 10,000
Support Goods & Services - 1,472 20,000 20,000
13,625 $ 35,000 - $ 35,000
83
PROGRAM BUDGET SUMMARY
EMERGENCY PREPAREDNESS
Program Description
This fund started out as the place where the money used for electrical and maintenance costs associated with the
Tsunami (Warnings) sirens was located in the budget. This budget has grown to include staff salaries when
associated with a disaster or event or used during an annual exercise that we conduct in conjunction with the City
of Kodiak, USCG, Providence Kodiak Island Medical Center and others. It is also used if specialized disaster training
is needed.
Examples of disasters that occurred in FY 2011 include:
• The fall flooding and debris flows that caused havoc and damage to local roads in Womens Bay and
Monashka Bay. Staff is working with FEMA and their state counterpart Division of Emergency
Management to replace culverts in Womens Bay, Salonie Creek, etc.
• Staff was available during the Chilean earthquake that generated a tsunami that was headed to Kodiak.
The office was manned for about 5 hours.
Goals
• To operate and maintain community warning sirens.
• Staff participation in an annual exercise with our emergency management partners.
• Provide sufficient resources for a potential hazard that may occur during the fiscal year.
Objectives for 2011 -2012
• Work with state Homeland Security /Emergency Services to install sirens in Karluk, Larsen Bay and Port
Lions.
• Exercise our Emergency Operations Plan one time per year either during a table top exercise, a local
response, or a statewide exercise.
Significant Budget Changes
• Adding additional money to the salaries line item of this budget to account for disasters or disaster
training by CDD staff should it occur during the fiscal year.
• Additional money for maintenance of existing Borough sirens.
Previous Year's Accomplishments
• Staff plays a major role in the Incident Command Structure (CDD staff occupies the Planning Chief role,
which is part of the Command Staff when there is a large enough incident that the City Manager becomes
the Incident Commander). This role is exercised during an incident or during a table top exercise. Other
players include: City of Kodiak, local Providence Hospital, Public Health, etc.
• Staff worked with FEMA to acquire money to replace culverts that were too small, too old, or "perched" in
the Womens Bay area.
• Staff played a minor role during the Chilean earthquake and tsunami that hit Kodiak. A wave, though
reaching Kodiak, was too small to do any damage. Staff was on alert.
84
EMERGENCY PREPAREDNESS
EXPENDITURES
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
Personnel Services $ 1,775 $ 3,839 $ 5,000 $ 5,000
Fringe Benefits 1,157 1,098 - -
Support Goods & Services 5,079 4,820 12,000 14,500
Contracted Services - - 20,000 30,000
$ 8,011 $ 9,757 $ 37,000 $ - $ 49,500
85
PROGRAM BUDGET SUMMARY
SCHOOL DISTRICT SUPPORT
School district support has been moved to its own fund. This fund is called education support and is the first fund
in the special revenue funds section.
86
SCHOOL DI %TRICT SUPPORT
EXPENDITURES
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
Professional Services $ 421,351 $ 381,350 $ -
Audit Expense 21,015 29,400 -
Support Goods & Services 248,017 138,470 -
Operating Transfers - KIBSD 9,289,968 9,491,130 331,871
$ 9,980,351 $ 10,040,350 $ 331,871 $ - $ -
See Special Revenue Fund
Fund 201
Insert Page #from Budget
Document when done
87
•
PROGRAM BUDGET SUMMARY
HEALTH AND SANITATION
Program Description
This program consists of funding non - profit health and social service agencies in the Kodiak Island Borough. A
substantial portion of this program is actually a pass- through of State of Alaska revenue- sharing funds for health
agencies.
Goals
• Provide financial assistance to non - profit health and social service agencies to ensure that the agencies
are financially able to provide needed services to the residents of the Kodiak Island Borough.
Objectives for 2012 -2013
• Continue to fund high - quality care delivery by non - profit health agencies.
• Review new applications from non - profit agencies and select highly qualified service providers.
• Distribute state revenue sharing funds to the designated agencies.
Significant Budget Changes
There are no significant budget changes for FY2013.
88
HEALTH AND SANITATION
EXPEN DITURES
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
Safe Harbor S 21,060 $ 25,000 $ 25,000
Humane Society 4,000 4,000 4,000
Women's Resource & Crisis Center 50,751 60,000 60,000
American Red Cross 7,000 7,000 7,000
Kodiak Baptist Mission 35,000 37,500 37,500
Special Olympics 7,500 7,500 7,500
Senior Citizen Support 35,000 35,000 35,000
Health Care Foundation 25,000 20,000 20,000
Hope Community Resources 5,000 5,000 5,000
Salvation Army 10,000 10,000 10,000
Brother Francis Shelter 40,000 50,000 50,000
Kodiak Area Transit 15,000 15,000 15,000
Threshold Services 10,315 10,315 10,300
Funding/ Non- Profits - - 15
Unallocated Funds - 286,315
$ 265,626 $ 286,315 $ 286,315 $ - $ 286,315
89
PROGRAM BUDGET SUMMARY
ANIMAL CONTROL
Program Description
The Kodiak Island Borough contracts with the City of Kodiak to provide for Animal Control Services. The goal of the
program is to have this officer patrol all neighborhoods to address loose dogs and cats, investigate nuisance
animals and to operate a shelter to house them. A contract is entered into with the city who provides the Patrol
Officer, the vehicle, and the shelter (which is contracted to the Humane Society). This arrangement works for
99.9% of the cases, but does not work for large animals such as horses. The Borough has contracted in the past
with folks at the state fair and rodeo grounds to hold large animals until any issue is resolved. The city has recently
hired a new animal control officer. This position and the Borough's Enforcement Officer will work closely on some
cases.
Goals
• N/A
Objectives for 2012 -2013
• N/A
Significant Budget Changes
This program was eliminated in the FY2012 budget.
90
ANIMAL CONTROL
EXPENDITURES
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
Animal Control $ 84,125 $ 84,125 $ - $ - $ -
$ 84,125 $ 84,125 $ - $ - $ -
91
PROGRAM BUDGET SUMMARY
EDUCATION, CULTURE, AND RECREATION
Program Description
This program consists of funding for non - profit agencies that provide educational, cultural, and recreational
opportunities for the citizens of the Kodiak Island Borough.
Goals
• Provide financial assistance to non - profit agencies to ensure their financial viability to provide
educational, cultural, and recreational opportunities for the residents of the Borough.
Objectives for 2012 -2013
• Continue to fund a variety of educational, cultural, and recreational non - profit agencies.
• Seek high - quality, wide - appeal programs for the benefit of Borough residents.
Significant Budget Changes
There are no significant budget changes for FY2013.
92
EDUCATION. CULTURE & RECREATION
EXPENDITURES
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
School Crossing Guards $ 9,060 $ - $ 12,000
KMXT Public Radio 14,500 7,500 7,500
Kodiak Island Sportsmen's Ass'n. 5,100 - -
Kodiak Arts Council 15,000 15,000 15,000
Head Start 9,000 9,000 9,000
North Star PTA 5,122 5,270 5,400
Kodiak Little League 5,000 4,500 4,500
Karluk IRA Council 20,000 22,200 20,200
KANA Family Center 12,000 12,000 12,000
Girl Scouts 1,000 1,000 1,000
Kodiak Football League 3,000 - -
Kodiak Soil & Water Conservation - 2,820 3,685
Kodiak Teen Court 5,100 5,100 5,100
Kodiak Maritime Museum .. - -
Kodiak Audubon Society 1,300 1,300 1,300
Unallocated Funds - - - - 96,685
$ 105,182 $ 85,690 $ 96,685 $ - $ 96,685
93
PROGRAM BUDGET SUMMARY
CONTRIBUTION TO KODIAK COLLEGE AND LIBRARIES
Program Description
This department helps support education in the Borough.
Goals
• Provide educational opportunities through the Associate's Degree level of schooling and provide
resources for more materials in our public libraries.
Objectives for 2012 -2013
• Contribute $72,000 to Kodiak College.
• Contribute $21,000 to local public libraries.
Significant Budget Changes
These expenditures were previously included in the Education, Culture and Recreation Department. Because these
contributions support public entities rather than non - profit organizations, it was felt that the contributions to the
local college and public libraries would be better represented in a separate department.
94
J(ODIAK COLT FGE & LIBRARIES
EXPENDITURES
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
Kodiak College $ 72,000 $ 72,000 $ 72,000 $ 72,000
Libraries 15,000 15,000 15,000 15,000
$ 87,000 $ 87,000 $ 87,000 $ - $ 87,000
95
PROGRAM BUDGET SUMMARY
TRANSFERS
Program Description
Money is transferred from the General Fund to other funds of the Kodiak Island Borough. There are no specific
goals and objectives listed for this department; they are delineated in the fund receiving the transfer.
Goals
• Transfer such sums of money as are necessary to fully support the activities of the Kodiak Island Borough.
Objectives for 2012 -2013
• N/A
Significant Budget Changes
There are no significant budget changes for FY2013.
96
TRANSFFRS
EXPENDITURES
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
Operating Transfers
Demolition - Chiniak School 108,000 34,500 -
Debt Service 1,357,674 1,503,500 -
Capital Projects R & R - - 63,220
Transfers to Special Projects 300,000 227,372 -
Solid Waste 13,500 13,500 13,500 13,000
TRANSFERS 1,779,174 1,778,872 $ 76,720 - $ 13,000
97
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98
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Revenue
Department 000 Fund Revenues
Pronertv Tax
311.100 Real Property Tax $7,846,642.36 $8,029,452.76 58,420,009.95 $9,193,187.82 $28,666.00 527,979.64 $29.250.00
311.200 Personal PropertyTax $1.053,917.99 $1,092.850.12 $1,046,933.54 $1,078,697,87 516,244.00 524,249.54 $2,550.00
Total Property Tax $8,900,560.35 $9,122,302.88 59,466,943.49 $10,271,885.69 $46,910.00 552,229.18 $31,800.00
Non Ad Valorem Taxes
313.100 Boat Tax $25,078.81 $24,017.00 $22,548.06 $40,747.28 $25,140.00 544,036.68 $15,000.00
313.110 Motor Vehicle Tax 5252,810.50 $274,461.74 $260,739.04 $263,466.48 50.00 $0.00 $0.00
313.120 Aircraft tax $0.00 $0.00 $0.00 $0.00 . $0.00 $0.00 528,500.00
Total: Non Ad Valorem Taxes $277,889.31 $298,478.74 5283,287.10 $304,213.76 $25,140.00 544,036.68 $43,500.00
Payment In Lieu Of Taxes
314.100 PILT - Federal 5787,790.00 51,775,015.00 $1,328,052.00 $1,338,660.00 51,328,000.00 50.00 51,325,000.00
314.200 PILT - KIHA 517,211.36 516,767.45 $21,146.96 $21,277.67 $20,000.00 $29,217.58 520,000.00
314.210 PILT - Alaska Housing 50.00 $0.00 512,394.21 $0.00 50.00 $0.00 $0.00
314.300 PILT -State Of AK 50.00 50.00 50.00 $0.00 $0.00 $0.00 $0.00
Total: Payment In Lieu Of Taxes $805,001.36 $1,791,782.45 $1,361,593.17 51,359,937.67 $1,348,000.00 $29,217.58 $1,345,000.00
Severance Taxes
316.100 Fish $1,409,253.27 $1,289,694.95 $1,287,693.17 $1,583,276.43 51,397,500.00 $1,025,814.75 $1,397,500.00
316.200 Mining $12,566.60 $14,001.65 $19,761.80 $6,864.80 $21,500.00 $2,407.24 $21,500.00
316.300 Logging $14,389.74 $7,491.85 $28,619.76 $59,134.00 $93,581.00 $21,909.41 $93,581.00
316.400 SeveranceTaxes Other $0.00 $0.00 $0.00 50.00 50.00 $0.00 $0.00
Total: Severance Taxes $1,436,209.61 $1,311,188.45 51,336,074.73 $1,649,275.23 $1,512,581.00 51,050,131.40 $1,512,581.00
penalties & Interest Tax
319.100 Penalties /Interest $178,080.78 $132,471.34 5132,875.71 $187,687.30 $150,000.00 $26,687.37 5150,000.00
Total: Penalties & Interest Tax $178,080.78 $132,471.34 $132,875,71 $187,687.30 $150,000.00 $26,687.37 $150,000.00
Licenses & Permits
322.100 Annual Use Permit $0.00 $0.00 $0.00 $0.00 $0.00 50.00 $0.00
322.110 Building Permits 546,097.09 $52,002.07 $64,009.90 $39,679.61 $60,000.00 527,434.93 $60,000.00
322.120 Subdivision $4,900.00 $6,075.00 $4,075.00 $6,600.00 54,000.00 55,200.00 54,000.00
user: Karl Short Pages 1 of 41 Monday, April 09, 2012
•
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 000 Fund Revenues
322.130 Cond Use Permit $1,000.00 $1,500.00 $250.00 $1,850.00 $500.00 $750.00 $500.00
322.140 Zoning Compl Permit $6,660.00 $8,130.00 59,180.00 56,535.75 $10,000.00 54,967.00 $10,000.00
322.150 Exception Permits $0.00 $0.00 50.00 50.00 $0.00 50.00 $0.00
327160 Variance Fee 51,000.00 $650.00 $750.00 52,250.00 $750.00 $1,250.00 $2,000.00
322.170 Zoning Change Fee $4,400.00 53,610.00 $2,950.00 55,690.00 $2,000.00 $2,450.00 $2,000.00
322.180 Electric Permit $3,514.50 $2,915.00 56,617.54 $3,473.25 54,000.00 $1,477.50 $4,000.00
322.190 Plumbing Permit $1,928.00 52,147.80 53,396.40 $2,232.60 $3,000.00 $1,867.00 $3,000.00
322.200 P 8 Z Review Fee 50.00 $800.00 5750.00 5450.00 $1,000.00 $850.00 $1,000.00
322.210 Special Land Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
322.220 Road /Utilities insp. 50.00 50.00 50.00 $0.00 $0.00 50.00 $0.00
322.230 Dog Licenses $6,172.00 $5,535.00 $4,650.50 $2,782.00 $0.00 $0.00 $0.00
322.240 Business License $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
322.250 Site Plan Review $0.00 $0.00 $0.00 $850.00 $0.00 $0.00 $0.00
Total' I icenses 8, Permits $75,671.59 583,364.87 $96,629.34 $72,393.21 585,250.00 $46,246.43 $86,500.00
F gt cal rang
331.000 Fed Government Grant $0.00 $0.00 $202,640.00 $0.00 $0.00 $0.00 $0.00
Total' Federal Grants $0.00 $0.00 $202,640.00 $0.00 $0.00 $0.00 $0.00
Federal Shared Revenue
332.100 Nat Wildlife Refuge $340,067.00 $262,694.00 $249,859.00 $173,767.00 $250,000.00 $0.00 5175,000.00
332.110 National Forest Fund $0.00 $2,726.79 $2,379.26 $1,461.58 $2,000.00 $0.00 51,500.00
Total' Federal Shared Revenue $340,067.00 $265,420.79 $252,238.26 $175,228.58 $252,000.00 $0.00 5176,500.00
State Shared Revenues
335.110 State Rev Sharing $591,286.00 $777,571.00 $748,189.00 $732,242.00 5955,015.00 5737,211.00 $750,000.00
335.120 Safe Communities 50.00 50.00 $0.00 $0.00 $0.00 $0.00 50.00
335.125 Temporary Fiscal Relief $411,747.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
335.130 Fish Tax -Dept Of Rev $1,059,161.39 $1788,927.17 51,339,575.15 $1,026,384.64 51,200,000.00 $1,405,359.57 $1,200,000.00
335.132 Raw Fish -DCED $41,811.21 $55,381.66 $68,854.53 $88,858.91 $50,000.00 $4,229.40 $50,000.00
335.134 Fish. Revitalization Aid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
user: Karl Short Pages 2 of 41 Monday, April 09, 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 000 Fund Revenues
335.140 Amusement/Games 80.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
335.150 Telephone & Electric $27,667.86 $27,524.19 $26,716.40 $26,952.29 826.000.00 $0.00 $26,000.00
335.170 Liquor License $0.00 $0.00 $0.00 80.00 $0.00 $12.00 $0.00
335.180 Cruise Ship Tax Sharing $0.00 $24,777.50 $25,487.50 $15,762.50 $25,000.00 $0.00 $15,000.00
335.190 Pers On Behalf Payment $0.00 $247,007.00 $98,213.91 $216,642.06 $120,000.00 $0.00 $120,000.00
Total: State Shared Revenues $2,131,673.46 $2,421,188.52 $2,307,036.49 $2,106,842.40 $2,376,015.00 $2,146,811.97 $2,161,000.00
Charoes For Services
340.200 Fee- Road &Utillnspect $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
• .I' i- • - F. - i - $0.00 $0.00 $0.00 $0.00 80.00 $0.00 $0.00
Fines
351.100 Animal Control $1,197.50 $700.00 $125.00 $0.00 $0.00 $0.00 $0.00
351.120 Zoning Violations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total: Fnes $1,197.50 $700.00 $125.00 $0.00 $0.00 $0.00 $0.00
teresl Earn nas
361.100 Interest Earnings $415,208.26 $245,367.47 $213,519.28 $221,812.70 $125,000.00 $174,083.80 $200,000.00
361.110 Gain /Loss On Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
361.300 Change in Fair Mkt value $129,717.82 $47,457.66 ($34,952.47) ($243,440.30) $0.00 $49,648.27 $0.00
Total: Interest Earnings $544,926.08 $292,825.13 $178,566.81 ($21,627.60) $125,000.00 $223,732.07 $200,000.00
Miscellanous - Classified
380.110 Jury Duty $175.00 $0.00 $12.50 $50.00 $100.00 $175.00 $100.00
380.120 Sale Of Copies $8,308.35 $7,339.91 $3,233.88 $1,431.50 $2,000.00 $663.35 52,000,00
380.122 Sale Of Maps $236.50 $151.75 $307.90 $795.00 $600.00 $192.00 $600.00
380.124 Sale /Computer Data $640.00 $600.00 $0.00 $0.00 $0.00 $0.00 $0.00
380.130 Dishonored Check Fee $25.00 $125.00 $0.00 $25.00 $25.00 $25.00 $0.00
380.140 Day Care -Admin $0.00 $0.00 $0.00 $0.00 $o.00 $0.00 $0.00
380.150 Local Elec /Reimb $0.00 $0.00 $0.00 $100.00 $0.00 $225.00 $0.00
380.170 Other $4,003.28 $76,439.80 $1,913.85 $521,866.49 $5,000.00 $13,988.98 $5,000.00
user: Karl Short Pages 3 of 41 Monday, April 09. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 000 Fund Revenues
380.180 Abandoned Vehicle ($615.98) $825.00 $3,375.00 $0.00 $0.00 $0.00 $0.00
Reimbursement
380.190 Land Leases $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
380.200 Switchboard Services 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
380.210 Emergency Med Sery $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
380.220 Recycle Metals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
380.230 Insur Rebate - Misc $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
380.250 Admin Fee /Cap.Proj. $323.56 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
380.260 Legal & Collection Fee Reimb. $4,436.52 $5,433.73 $2,649.04 $6,690.72 $3,000.00 $11.35 $3,000.00
380.270 Passpod Fee $5,855.00 $3,775.00 $1,425.00 $0.00 $0.00 $0.00 $0.00
380.280 IBEW Reimb. $0.00 $267.50 $0.00 $0.00 $0.00 $0.00 $0.00
380.290 Alyeska Settlement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
380.900 Exxon Reimb. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
380.910 Manville Sett! Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total: Miscellanous - Classified $23,387.23 $94.957.69 $12.917.17 $530,958.71 $10.725.00 $15,280.68 $10,700.00
Other Financing Sources
389.100 Use Of Fund Balance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 5125292.00
Total' Other Financing Sources $0.00 50.00 $0.00 50.00 $0.00 $0.00 $125,292.00
Oneratinn Transfers In
391.276 Facilities Fund $0.00 $0.00 $0.00 50.00 50.00 $0.00 $0.00
391.300 Debt Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 50.00
391.305 Debt Service - Hospital $0.00 $0.00 $0.00 50.00 $0.00 $0.00 $0.00
391.310 Debt Service - Other $0.00 $0.00 $0.00 $0.00 $0.00 50.00 $0.00
391.410 Capital Projects -KIB $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
391.540 Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
391.600 Transfer In -MIS Fund 50.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total' Oneratino Transfers In $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Monday, Aprii 09, 2012
user: Karl Short Pages 4 of 41
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 000 Fund Revenues
Sale Of Fixed Assets
392.100 Sale /Gen.Fixed Assets $0.00 $1569.00 $0.00 $6,047.00 $0.00 $0.00 $5,000.00
Total: Sale Of Fixed Assets $0.00 $1569.00 $0.00 $6047.00 $0.00 $0.00 $5,000.00
Department Total: Fund Revenues 514,714,664.27 515816,249.86 515,630,927.27 516,642,841.95 55,931,621.00 53,634,373.36 55,847,873.00
user: Kart Short Pages 5 of 41 Monday, April 09. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Revenue Totals $14,714,664.27 $15,816,249.86 515,630,927.27 516,642,841.95 $5,931,621.00 $3,634,373.36 55,847,873.00
Expenses
Department 100 Legislative
Personnel Services
410.106 Mayoral Stipend $6,000.00 $6,000.00 $6,000.00 56,000.00 $6,000.00 $6,083.31 $6,000.00
410.108 Assembly Stipend $25,100.00 $25,800.00 $25,200.00 $25,500.00 $25,200.00 519,500.00 $25,200.00
Total: Personnel. rvices $31,100.00 531,800.00 531,200.00 531,500.00 $31,200.00 525,583.31 $31,200.00
Emoloyee Benefits
420.110 Unemployment Taxes 50.00 $0.00 50.00 $0.00 $0.00 50.00 50.00
420.120 FICA Taxes 52,409.75 $2,432.70 52,428.87 $2,451.93 $2,390.00 51,878.08 $2,390.00
420.130 Group Insurance 50.00 50.00 50.00 $0.00 50.00 50.00 $0.00
420.140 Retirement 53,432.00 52,640.00 $2,989.55 52,647.42 $4,030.00 53,114.57 $4,030.00
420.150 Workers Compensation $273.23 $292.56 $282.35 $173.10 $400.00 $185.70 $400.00
TT m
tal: EDlovee Benefits $6,114.98 $5,365.26 55,700.77 55,272.45 $6,820.00 55,178.35 $6,820.00
Professional Services
430.100 Political Lobbyist $67,000.00 $67,000.00 $67,562.49 $67,314.29 571,500.00 $43,000.00 571,500.00
430.101 Lobbying expense 50.00 50.00 $0.00 $0.00 50.00 $1,000.00 $0.00
430.170 Contract Negotiators 50.00 $0.00 $0.00 $0.00 50.00 $0.00 50.00
Total; Professional rvic s $67,000.00 567,000.00 $67,562.49 $67,314.29 571,500.00 $44,000.00 571,500.00
Support Goods & Services
450.100 Office Supplies $0.00 $62.77 50.00 $500.00 $500.00 535.69 $500.00
450.120 Printing/Binding $0.00 $0.00 $0.00 $0.00 50.00 50.00 50.00
450.140 Dues /Books /Period $19,327.90 $19,537.22 $11,873.98 $19,025.85 520,000.00 518,073.80 $20,000.00
450.200 Honorarium /Amenities 52,308.17 52,135.69 $1,830.83 $2,240,77 $2,500.00 $1,165.97 $2,500.00
450.210 Food /Business Lunch $9,311.59 57,189.32 $9,866.41 513,458.25 56,680.00 $835.72 $6,680.00
450.220 lnsur And Bonding 5525.96 5458.00 $648.00 $413.00 $700.00 $0.00 $700.00
450.290 Recruit/Relocation 50.00 $0.00 50.00 50.00 50.00 $0.00 $0.00
450.300 Travel /Per Diem 513,324.98 $17,315.94 521,664.04 528,924.23 522,000.00 $6,368.75 $22,000.00
450.301 Mayor Travel /Per Diem 56,582.81 $10,243.20 $14,499.63 $10,430.20 $14,000.00 $7,361.07 $14,000.00
450.340 Telephone 51.00 $20.71 59.97 $12.19 50.00 $15.42 50.00
Monday, April 09, 2012
user: Karl Short Pages 6 of 41
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 100 Legislative
450.485 Town Meeting Costs $0.00 50.00 50.00 50.00 50.00 50.00 $0.00
T• - • ur•o • •d 8 ervi - $51,382.41 556,962.85 $60,392.86 575,004.49 $66,380.00 533,856.42 $66,380.00
Department Total: Legislative $155,597.39 $161,128.11 $164,856.12 $179,091.23 $175,900.00 $108,618.08 $175,900.00
user: Karl Short Pages 7 of 41 Monday, April 09. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 105 Borough Management
Personnel Services
410.110 Salaries 5175,604.14 $230,656.21 5251,144.19 $244,800.99 5241,960.00 5199,308.00 5257,680.00
410.120 Temporary Help $0.00 50.00 $0.00 $0.00 50.00 50.00 $0.00
410.130 Overtime $2,781.54 $5,506.36 $4,239.98 53,018.84 $5,740.00 $1,680.92 55,890.00
Total: Personnel Services 5178,385.68 $236,162.57 $255,384.17 5247,819.83 5247,700.00 5200,988.92 $263,570.00
Employee Benefits
420.110 Unemptoyment Taxes 511.03 $23.76 $24.87 $24.79 50.00 $20.04 $0.00
420.120 FICA Taxes $12,943.34 $17,078.56 517,503.11 $18,146.25 $18,560.00 $13,800.10 $19,360.00
420.130 Group Insurance 534,310.17 547,811.73 552,213.60 557,484.05 $73,190.00 $54,489.82 $91,350.00
420.140 Retirement 539,106.26 $85,865.75 $67,718.07 $78,072.35 569,250.00 $66,849.37 $73,690.00
420.150 Workers Compensation 51,579.10 52,251.31 $2,284.52 51,276.70 $2,280.00 $1,697.72 $1,240.00
420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00
Total' Emol ee B ft $87,949.90 $153,031.11 $139,744.17 $155,004.14 $163,280.00 $136,857.05 $185,640.00
Professional Services
430.140 Contracted Services $0.00 $0.00 $0.00 $0.00 550,000.00 $0.00 $0.00
Total: Profess'onal Servi es $0.00 $0.00 50.00 $0.00 $50,000.00 $0.00 $0.00
Sunoort Goods 8 Services
450.100 Office Supplies $444.41 $1,228.15 $632.85 $744.69 $1,300.00 $172.08 $1,200.00
450.115 Computer Software<5000 $0.00 $0.00 $0.00 50.00 $0.00 50.00 $0.00
450.120 Printing /Binding $1,000.20 $945.81 $274.18 $226.15 $500.00 588.00 $500.00
450.130 Postage $0.00 ($31.10) $17.91 $0.00 $100.00 $0.00 $100.00
450.140 Dues /Books /Period 53,329.56 $5,636.04 53,433.94 53,106.35 I $5,000.00 $930.50 $5,000.00
450.160 Furniture /Fixtures $262.19 $0.00 50.00 $0.00 $2,500.00 $0.00 $3,000.00
450.170 Mach /Equip <$5000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.210 Food /Business Lunch $234.73 $707.62 $527.20 $361.21 $500.00 $50.00 $500.00
450.220 lnsur And Bonding 52,288.79 52,832.00 52,843.00 $2,291.00 50.00 $0.00 $0.00
450.250 Data Services $0.00 50.00 $0.00 $0.00 50.00 $0.00 50.00
450.270 Continuing Education $4,690.54 54,206.81 57,217.31 55,011.72 $9,800.00 $1,204.75 $8,000.00
450.290 Recruit/Relocation $3,444.80 $99.24 $339.75 $0.00 50.00 $0.00 $0.00
user: Karl Short Pages 3 of 41 Monday, Apnt 09. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 105 Borough Management
450.300 Travel /Per Diem $5,864 08 $3,499.60 $11,551141 $13,169.85 $10,000.00 $4,890.41 $12,000.00
450.330 Rent $13,320.00 $17,693.40 $17,693.40 $17,693.40 $17,693.00 $11,795.32 $17,693.00
450.340 Telephone $2,852.63 $1,718.61 $1,881.43 $1,876.50 $0.00 $1,574.38 $2,000.00
450.430 Repairs /Maintenance $517.80 $37.96 $14.00 $42.00 $200.00 $14.00 $100.00
Total: Support Goods 8 Services $38,249.73 $38,574.14 $46,425.38 $44,522.87 $47,593.00 $20,719.44 $50,093.00
Capital Outlay
470.100 Machinery/Equip>$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
470.110 Furnitures /Fixtures $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
470.115 Computer Software >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total: Capital Outlay $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Allocated To Projects
492.164 Evos Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
492.410 Capital Projects Fund 410 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
492.530 Alloc /Solid Waste ($9,999.96) ($9,999.96) ($9,999.96) ($20,000.00) ($40,000.00) ($23,333.38) ($20,000.00)
492.540 Allocated to Hospital ($5,000.04) ($5,000.04) ($5,000.04) ($5,000.04) ($10,000.00) ($5,833.38) ($10,000.00)
492.555 Allocated to KFRC ($5,000.04) ($5,000.04) ($5,000.04) ($10,000.00) ($10,000.00) ($5,833.38) ($10,000.00)
Total: Allocated To Projects ($20.000.04) ($20,000.04) ($20,000.04) ($35,000.04) ($60,000.00) ($35,000.14) ($40,000.00)
Department Total: Borough Management $284,585.27 $407,76738 $421,553.68 $412,346.80 $448,573.00 $323,565.27 $459,303.00
Monday. April 09, 2012
user: Karl Short Pages 9 of 41
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 110 Borough Clerk
Personnel Services
410.110 Salaries $156,286.54 $175,144.12 $196,974,79 5196,525.97 $201,340.00 5161,719.11 $206,710.00
410.120 Temporary Help 50.00 $2,741.67 $0.00 $0.00 $0.00 $0.00 $0.00
410.130 Overtime $8,647.60 58,542.74 57,255.38 58,923.83 $9,270.00 $4,264.25 $9,700.00
Total: Personnel Services 5164,934.14 5186,428.53 5204,230.17 5205,449.80 $210,610.00 $165,983.36 5216,410.00
Emnlnyee Benefits
420.110 Unemployment Taxes $14.38 $18.71 $19.85 520.47 50.00 $16.22 50.00
420.120 FICA Taxes $12,175.83 513,758.57 $14,636.83 515,349.85 $16,120.00 $11,424.88 $16,550.00
420.130 Group Insurance 545,047.97 544,285.12 546,825.32 556,356.93 $78,650.00 552,889.21 $93,330.00
420.140 Retirement $36,064.35 567,295.64 $54,835.68 564,318.27 $58,230.00 $54,366.35 $60,510.00
420.150 Workers Compensation 51,430.71 $1,715.21 $1,778.34 51,044.71 $1,930.00 $1,273.88 $1,030.00
420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
To at: Emoloyee Benefts 594,733.24 5127,073.25 $118,096.02 5137,090.23 $154,930.00 $119,970.54 $171,420.00
Professional Services
430.130 Consultants 50.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00
Total: Professional Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Support Goods & Services
450,100 Office Supplies $1,396.17 $769.51 $318.86 52,274.75 $1,500.00 $129.13 51,500.00
450.110 Operating Supplies $0.00 $104.59 $100.14 $0.00 $200.00 5304.04 $200.00
450.115 Computer Software <5000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.120 Printing /Binding 55,345.14 $4,332.24 $4,921.49 54,798.11 $5,000.00 52,174.40 $5,000.00
450.130 Postage $0.00 $31.35 $60.90 $21.75 50.00 $0.20 $0.00
450.140 Dues /Books /Period 51,622.51 $2,315.00 52,630.00 ($265.00) $3,000.00 $648.06 $3,000.00
450.160 Furniture /Fixtures $0.00 $0.00 $0.00 $000 $0.00 $0.00 53,500.00
450.170 Mach /Equip <55000.00 $0.00 $885.00 $0.00 50.00 $2,000.00 50.00 $2,000.00
450.180 Equipment Rental 50.00 $0.00 $0.00 $0.00 $0.00 50.00 $0.00
450.210 Food /Business Lunch 52,027.50 (5414.80) $0.00 $3,500.90 $0.00 $319.00 $0.00
450.220 Insur And Bonding 50.00 50.00 $0.00 $0.00 50.00 $0.00 50.00
450.230 Advertising /Hearings $20,883.39 $19,559.76 $24,903.00 $22,599.76 520,000.00 $15,943.08 $20,000.00
user: Karl Short Pages 10 of 41 Monday, April 09, 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 110 Borough Clerk
450.232 Advertising -APOC $0.00 $2.127.40 $0.00 $0.00 $0.00 $0.00 $0.00
450.250 Data Services $0.00 $0.00 $0.00 $0.00 $0.00 _ $0.00 $0.00
450.270 Continuing Education $15,159.43 $18.002.78 $19,660.34 $24,615.55 $14,800.00 $6,848.28 $14,800.00
450.290 Recruit/Relocation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.300 Travel /Per Diem $1,322.25 $2.139.54 $133.25 $670.00 $2.500.00 $0.00 $2,500.00
450.330 Rent $40,629.96 $68,864.40 $68.864.40 $68,864.40 $68,864.00 $45,909.32 $68,864.00
450.340 Telephone $1,410.79 $1,092.38 $1,086.37 $988.09 $1,500.00 $866.09 $1,500.00
450.430 Repairs /Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.435 Maint Agreements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.470 Election Local $22,467.21 $29,404.45 $21,044.83 $18,810.07 $22,500.00 $21,466.49 $22,500.00
450.480 Boards & Committees $1,000.00 $1,988.85 $1,508.76 $1,900.00 $2,000.00 $0.00 $2,000.00
450.530 Records Management $0.00 $62.78 $94.17 $6,201.76 $4,500.00 $0.00 $4.500.00
450.531 Records Restoration $0.00 $0.00 $0.00 $0.00 $0.0D $0.00 $0.00
T..1• to ..• . - ni - $113.264.35 $151.265.23 $145,326.51 $154,980.14 $148,364.00 $94,608.09 $151,864.00
Caoital Outlay
470.100 Machinery/Equip >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
470.110 Fumitures /Fixtures $0.00 $0.00 $0.00 $0.00 $3,500.00 $2,273.86 $3,500.00
470.115 Computer Software>$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total' Capital Outlay $0.00 $0.00 $0.00 $0.00 $3.500.00 $2,273.86 $3,500.00
Department Total: Borough Clerk $372,931.73 $464,767.01 $467,65170 $497,520.17 $517,404.00 $382,835.85 • $543,194.00
user: Karl Short Pages 11 of 41 Ivionday, April 09, 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 115 Borough Attorney
Personnel Services
410.140 Allocated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 50.00
Total: Personnel Services $0.00 $0.00 50.00 $0.00 $0.00 50.00 $0.00
Legal Sery ces
431.110 Litigation Expenses $18,624.43 $0.00 $0.00 $2,470.25 $20,000.00 $0.00 $20,000.00
431.120 Legal Fees 5132,466.74 $62,773.54 $85,130.26 $137,719.58 5100,000.00 $56,593.40 $100,000.00
Total: Legal Sery ces 5151,091.17 $62,773.54 $85,130.26 $140,189.83 $120,000.00 $56,593.40 $120,000.00
Support Goods 8 Services
450.120 Printing /Binding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.130 Postage $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.210 Food /Business Lunch 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.220 lnsur And Bonding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.230 Advertising /Hearings $3,811.26 $3,488.99 $6,491.59 55,628.58 $8,000.00 $0.00 $8,000.00
450.240 Filing /Record Fees $450.00 $322.00 $245.00 $447.00 $1,000.00 $216.00 $0.00
450.245 Title Search Fees $0.00 50.00 $0.00 $0.00 $0.00 50.00 $0.00
450.270 Continuing Education $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00
450.290 Recruit/Relocation $0.00 $0.00 $0.00 50.00 $0.00 $0.00 $0.00
450.300 Travel /Per Diem 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.325 Settlement Costs $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00
450.340 Telephone $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00
Total: Support Goods & Services $4,261.26 $3,810.99 $6,736.59 $6,075.58 59,000.00 $216.00 58,000.00
Department Total: Borough Attorney 3155,352.43 $66,584.53 391,866.85 3146,265.41 $129,000.00 356,809.40 3128,000.00
Monday. April 09. 201'2
user: Karl Short Pages 12 of 41
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level
Fund 100 General Fund
Department 120 Finance Department
Personnel Services
410.110 Salaries 5384,680.08 $377,210.35 $419,823.53 $406.580.47 $421,940.00 $279,430.82 $418,670.00
410.120 Temporary Help $18.70 50.00 50.00 $0.00 $0.00 50.00 $0.00
410.130 Overtime 514,824.95 522,980.70 $14,323.66 $10,232.37 $14,580.00 $20,527.59 513,980.00
Total: Personnel Services 5399,523.73 $400,191.05 5434,147.19 $416,812.84 $436,520.00 $299,958.41 $432,650.00
Employee Benefits
420.110 Unemployment Taxes $30.78 $40.05 $43.42 $41.35 $0.00 528.54 50.00
420.120 FICA Taxes 529,066.71 529,484.53 $32,037.13 $29,955.19 533.410.00 520.787.31 $33,100.00
420.130 Group Insurance 588.526.92 587,559.85 $116,550.09 $139,564.82 5173.020.00 597,910.93 5205.033.00
420.140 Retirement 585.625.89 $145,749.10 $117,105.03 5126,274.25 5122,070.00 $87,924.05 $120,970.00
420.150 Workers Compensation $3,465.54 $3,681.76 $3,968.97 $371.13 $4,030.00 $2,237.26 52,040.00
420.160 Termination Reserve $0.00 50.00 $0.00 $0.00 $0.00 50.00 50.00
Total: Employee Benefits $206,715.84 5266,515.29 5269,704.64 $296,206.74 $332,530.00 $208,888.09 $361,143.00
Professional Services
430.140 Contracted Services 50.00 50.00 $0.00 $0.00 50.00 $26,008.00 50.00
Total; Professional Services $0.00 50.00 50.00 $0.00 50.00 $26,008.00 50.00
Support Goods & Services
450.100 Office Supplies 52,344.09 55,685.78 54,093.04 $2,993.70 54,000.00 $1,934.87 $4,000.00
450.115 Computer Software <500D $0.00 50.00 50.00 50.00 $0.00 $0.00 $0.00
450.120 Printing /Binding $17,313.94 514,779.23 $13,283.68 510,499.38 $15,000.00 $490.00 $15,000.00
450.140 DueslBooks /Period $2,701.36 52,725.71 $2,265.14 $1,584.02 53,000.00 $1,719.13 53,000.00
450.160 Furniture /Fixtures $1,973.07 $508.88 $1,460.44 50.00 55,000.00 510,471.23 55,000.00
450.170 Mach /Equip <$5000.00 50.00 5885.00 $0.00 $567.27 $200.00 $0.00 $200.00
450.210 Food /Business Lunch 50.00 50.00 $41.00 50.00 $0.00 $26.49 $0.00
450.220 Insur And Bonding $6,240.82 $7,380.00 $7,720.00 55,188.80 58,000.00 $175.00 58,000.00
450.250 Data Services 50.00 50.00 $0.00 50.00 $0.00 50.00 50.00
450.270 Continuing Education 512,788.17 $8,822.92 $13,329.20 $4,563.57 $14,300.00 $4,260.79 $15,000.00
450.290 Recruit/Relocation 5737.59 $2,089.05 $224.38 50.00 $250.00 $1,856.56 $2,500.00
450.300 Travel /Per Diem 52,138.30 $450.00 $2,370.83 $2,655.99 $2,000.00 5823.15 $2,000.00
user: Karl Short Pages 13 of 41 Monday, April 09, 2612
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 120 Finance Department
450.330 Rent $53,280.00 566,600.00 566,600.00 $66,600.00 $66,600.00 $63,580.00 $66,000.00
450.340 Telephone $2,169.42 $1,330.95 $2,291.51 $2,320.67 $3,000.00 $1,825.13 $3,000.00
450.430 Repairs/Maintenance $0.00 50.00 50.00 $0.00 $0.00 $0.00 $0.00
450.435 Maint Agreements $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00
Total: Support Goods & Services $101,686.76 5111,257.52 $113,679.22 596,973.40 $121,350.00 $87,162.35 $123,700.00
Ca lal O tlav
470.100 Machinery/Equip>$5,000 50.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00
470.110 Fumitures /Fixtures 50.00 $0.00 $1,512.24 50.00 $0.00 50.00 50.00
470.115 Computer Software>$5,000 50.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total Capital Outlay $0.00 50.00 51,512.24 $0.00 $0.00 50.00 50.00
Allocated To P cts
492.205 Alloc to Day Care (51,102.01) ($50,366.96) (516,943.29) (516,324.34) (512,000.00) ($7,000.00) $0.00
492.210 Alloc to Land Sales ($999.96) ($999.96) ($999.96) (5999.96) ($1,000.00) ($583.38) (51,000.00)
492.530 Alloc/Solid Waste ($24,000.00) ($24,000.00) (524,000.00) (512,000.00) ($za,000.00) (514,000.00) (512,000.00)
492.555 Allocated to KFRC ($9,999.96) ($9,999.96) ($9,999.96) ($9,999.96) ($12,000.00) ($7,000.00) (512,000.00)
Iota!: Allocated To Projects ($36,101.93) ($85,366.88) (551,943.21) ($39,324.26) ($49,000.00) ($28,583.38) ($25,000.00)
Department Total: Finance Department $671,824.40 5692,596.98 $767,100.08 $770,668.72 5841,400.00 $593,433.47 $892,493.00
Monday, April 09. 2012
user: Karl Short Pages 14 of 41
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 125 Information Technology
Personnel Sery ces
410.110 Salaries $128,947.16 $145,726.36 $210,615.70 $241,864.44 $286,690.00 5162,957.37 5283,620.00
410.120 Temporary Help 538,513.82 530,838.48 $0.00 50.00 $0.00 $0.00 $0.00
410.130 Overtime $10,903.23 57,497.26 $15,584.56 $11,696.95 $9,400.00 $5,646.51 59,340.00
Total: Personnel Services 5178,364.21 $184,062.10 $226,200.26 5253,561.39 $296,090.00 $168,603.88 $292,960.00
Emolo ee Benefits
420.110 Unemployment Taxes 515.64 $18.46 $22.09 $24.98 $0.00 $16.06 $0.00
420.120 FICA Taxes 512,972.44 513,504.82 $15,259.24 $18,425.47 $22,660.00 $11,758.72 $22,410.00
420.130 Group insurance $37,189.70 $40,076.54 $53,874.10 $70,412.39 5112,460.00 $49,361.08 5133,200.00
420.140 Retirement 530,687.34 560,212.73 561,116.93 $78,959.05 582,790.00 $53,931.53 $81,910.00
420.150 Workers Compensation $1,547.19 51,693.33 $1,905.48 $1,195.81 $2,730.00 $1,267.66 $1,380.00
420.160 Termination Reserve $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
Tstal' Emolovee Benefts $82,412.31 $115,505.88 5132,177.84 $169,017.70 $220,640.00 $116,335.05 5238,900.00
Professional Services
430.140 Contracted Services 50.00 $6,779.35 537,182.10 539,590.68 $10,000.00 52,500.00 $25,000.00
Total: Professional Services $0.00 $6779.35 $37,182.10 539,590.68 $10,000.00 $2,500.00 $25,000.00
Su000rt Goods & Services
450.100 Office Supplies 5765.40 $1,391.96 $1,101.89 52,256.73 $1,000.00 $543.43 $1,000.00
450.110 Operating Supplies $3,083.80 $5,824.75 $7,261.00 $1,254.36 $3,400.00 52,276.20 $3,400.00
450.115 Computer Software<5000 $12,156.00 $12,618.75 58,870.50 $26,701.02 $35,000.00 54,400.92 510,000.00
450.120 Printing /Binding 5900.00 $603.24 $1,376.57 53,406.56 $4,000.00 $82.08 $4,000.00
450.140 Dues /Books /Period 5230.00 $114.86 $0.00 $376.50 $600.00 50.00 $600.00
450.160 Furniture /Fixtures $0.00 $0.00 $730.21 $6,043.55 $4,000.00 $0.00 $10,000.00
450.170 Mach /Equip < 55000.00 $0.00 $557.70 57,714.02 53,986.13 56,000.00 $1,361.26 $6,000.00
450.180 Equipment Rental 50.00 50.00 $0.00 50.00 50.00 50.00 $0.00
450.210 Food /Business Lunch $0.00 $1,102.52 $20.00 $857.88 $600.00 523.45 $600.00
450.220 lnsur And Bonding 52,366.38 $3,477.00 $4,098.00 52,687.00 $4,000.00 50.00 54,000.00
450.230 Advertising /Hearings 50.00 $0.00 $0.00 50.00 $0.00 $0.00 $0.00
450.270 Continuing Education 510,722.70 $4,603.48 59,816.72 $11,411.51 513,800.00 $1,800.92 $22,000.00
user: Karl Short Pages 15 of 41 Monday, Aprii 09. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 125 Information Technology
450.280 Staff Training 50.00 $2,000.00 $0.00 $0.00 $3,000.00 $900.00 53,000.00
450.290 Recruit/Relocation $0.00 583.88 $968.07 50.00 50.00 54,419.08 $0.00
450.300 Travel /Per Diem 52,580.70 $787.50 $402.50 $5,073.87 $1,500.00 $1,013.60 51,500.00
450.330 Rent 534,719.96 $46.087.20 $46,087.20 $46,087.20 $32,880.00 $2.740.00 532,880.00
450.340 Telephone $3,547.84 $3,519.68 $4,622.64 $4,525.63 $6,300.00 $2.774.83 $6,300.00
450.430 Repairs /Maintenance 57,048.69 $10,640.97 57,662.29 $8,031.85 $8.000.00 5437.99 56,000.00
450.435 Maint Agreements 5100,295.49 $128,987.75 $157,481.97 $168,670.19 $161,545.00 $128,112.60 $162,300.00
Total: Support Goods 8 Services $178,416.96 $222,401.24 5258,213.58 $291,369.98 $285.625.00 $150,886.36 5273.580.00
ay
Outlay
470.100 Machinery/Equip >$5,000 $106.375.25 $37.066.30 543,979.56 $34,935.63 $50.000.00 $23,416.92 570.000.00
470.110 Fumitures /Fixtures $0.00 50.00 $0.00 $0.00 $0.00 $0.00 50.00
470.115 Computer Software >$5,000 $0.00 $0.00 $15,582.00 $0.00 $55,000.00 $0.00 575.000.00
Total' Capital Outlay $106,375.25 $37.066.30 559,561.56 $34,935.63 $105,000.00 $23,416.92 $145,000.00
Allocated To Prniects
492.110 Enterprise Funds ($11,657.76) ($12,000.48) ($12,000.48) ($12,000.48) ($12,000.00) ($7,000.00) ($12,000.00)
492.120 Allocated To KIBSD 50.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
492.210 Alloc to Land Sales 50.00 $0.00 $0.00 $0.00 (575.000.00) (543,750.00) $0.00
492.220 Alloc/Buildings &Gnd $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
492.290 Allocated to KIBSD (566,868.80) ($66,460.00) (530,604.00) 50.00 50.00 $0.00 $0.00
Total' Allocated To Protects ($78,526.56) ($78,460.48) (542,604.48) ($12,000.48) (587,000.00) ($50,750.00) ($12,000.00)
Operating Transfers
494.210 Land Sales $0.00 50.00 $0.00 50.00 $0.00 $0.00 $0.00
total: Operating Transfers $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Department Total: Information Technology 5467,042.17 $487,354.39 5670,730.86 5776,474.90 $830,355.00 $410,992.21 $963,440.00
user: Karl Short Pages 16 of 41 Monday, Apnl 09. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 130 Assessing Department
Personnel Services
410.110 Salaries 5247,997.92 5260,720.65 $179,506.19 5253,414.74 $290,450.00 5199,815.92 5285,160.00
410.120 Temporary Help $0.00 $0.00 534,707.18 $28,557.76 50.00 $0.00 $0.00
410.130 Overtime 52,460.50 54,056.18 $1,481.47 $1,287.82 53,190.00 $443.37 $3,270.00
Total: Personnel Services 5250,458.42 $264,776.83 5215,694.84 5283,260.32 5293,640.00 $200,259.29 5288 430.00
EmDlovee Benefits
420.110 Unemployment Taxes 520.07 $26.49 $17.91 $24.80 50.00 $19.72 50.00
420.120 FICA Taxes 518,521.45 $19,481.59 $15,793.22 $21,183.59 $22,470.00 $14,441.34 522,060.00
420.130 Group Insurance 559,543.28 $63,295.42 536,262.64 559,804.46 5140,850.00 $53,634.56 5150,510.00
420.140 Retirement $54,789.93 $97,503.00 547,218.69 $74,533.44 $82,100.00 560,716.39 $80,680.00
420.150 Workers Compensation 54,491.49 55,028.33 $1,917.42 52,003.42 $4,840.00 52,938.73 52,760.00
420.160 Termination Reserve 50.00 50.00 50.00 50.00 $0.00 50.00 $0.00
Total EmDlovee Begs 5137,366.22 $185,334.83 $101,209.88 $157,549.71 5250,260.00 5131,750.74 $256,010.00
Professional Services
430.140 Contracted Services $0.00 $0.00 $0.00 537,350.00 $0.00 5200.00 $10,000.00
Total: Professional Services $0.00 $0.00 50.00 537,350.00 50.00 $200.00 $10,000.00
nrt is. . & -rvi -
450.100 Office Supplies 5622.89 $300.38 $1,511.24 $3,156.18 51,000.00 $1,032.28 51,000.00
450.115 Computer Software <5000 $0.00 $0.00 $2,866.85 $0.00 $600.00 $0.00 $0.00
450.120 Printing /Binding 51,808.23 $4,298.33 53,852.33 $1,607.74 $4,400.00 $0.00 54,400.00
450.130 Postage 51,805.85 $0.00 $1,000.00 $46.11 $3,000.00 $0.00 $3,000.00
450.140 Dues /Books /Period $1,181.86 5730.00 $1,316.20 $2,110.20 $3,000.00 5645.00 53,000.00
450.160 Furniture /Fixtures 5488.88 $417.20 $2,008.96 $1,247.04 51 ,000.00 $0.00 $600.00
450.190 Maps $0.00 $0.00 50.00 $82.20 5500.00 50.00 $2,000.00
450.220 lnsur And Bonding $1,100.00 50.00 50.00 50.00 $0.00 $0.00 $0.00
450.230 Advertising /Hearings 50.00 $0.00 $0.00 51,035.04 5600.00 $226.10 $1,500.00
450.240 Filing /Record Fees 50.00 50.00 $0.00 $0.00 $0.00 50.00 $0.00
450.250 Data Services $650.00 $600.00 5600.00 $652.10 $700.00 $500.00 $700.00
450.270 Continuing Education $4,129.03 $1,240.39 $14,241.96 $9,253.03 $11,800.00 $3,163.16 $15,000.00
user: Karl Short Pages 17 of 41 Monday, Aprii 09. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 130 Assessing Department
450290 Recruit/Relocation $731.00 $42.41 $1,963.08 $650.64 $600.00 $0.00 $0.00
450.300 Travel /Per Diem $8,919.08 $6,437.86 $5,161.75 $32,709.67 $18,000.00 $4,068.62 $25,000.00
450.330 Rent $25,749.96 $34,188.00 $34,188.00 $34,188.00 $34,188.00 $22,792.00 $34,180.00
450.340 Telephone $1,092.65 $958.99 $1,555.90 $1,809.74 $1,500.00 $1,462.76 $1,800.00
450.430 Repairs /Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.435 Maint Agreements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
• .I' •••■ ••• • -.' - $48,279.43 $49213.56 $70266.27 $88,547.69 $80,888.00 $33,889.92 $92,180.00
flay
470.100 Machinery/Equip >$5,000 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
470.110 Furnitures/Fixtures $0.00 $0.00 $3,617.62 $470.78 $0.00 $0.00 $500.00
470.115 Computer Software >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total: Capital Outlay $0.00 $0.00 $3,617.62 $470.78 $0.00 $0.00 $500.00
Allted
oca To Proiecls
492.130 Coastal Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
492.200 Special Revenue Funds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
492.210 Alloc to Land Sales ($9,999.96) ($9,999.96) (59,999.96) (59,999.96) ($10,000.00) ($5,833.38) (510,000.00)
492.560 911 Services ($3,000.00) ($3,000.00) ($3,000.00) ($3,000.00) ($1,750.00) (51,020.88) ($3,000.00)
Total: Allocated To Projects (512,999.96) ($12,999.96) ($12,999.96) (512,999.96) ($11,750.00) ($6,854.26) ($13,000.00)
Department Total: Assessing Department 5423,104.11 5486,325.26 5377,788.65 $554,178.54 5613,038.00 5359,245.69 5634,120.00
Monday, April 09, 2012
user. Karl Shan Pages 18 of 41
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 135 Engineering /Facilities
Personnel Services
410.110 Salaries 568,653.30 597.572.95 $111,986.03 5107,454.98 5145,000.00 595,538.14 5164,630.00
410.120 Temporary Help 50.00 $1,013.23 $0.00 $0.00 $0.00 $60.00 $0.00
410.130 Overtime 5986.72 $470.24 $294.78 $276.56 $1,020.00 $289.64 $930.00
Total: Personnel Services $69,640.02 599,056.42 $112,280.81 $107,731.54 $146,020.00 $95,887.78 $165,560.00
E olovee Benefits
420.110 Unemployment Taxes 56.94 $10.45 $11.67 ($229.12) $0.00 59.51 50.00
420.120 FICA Taxes $5,196.67 $7,398.99 $8,203.86 $8,072.70 $12,740.00 $6.745.50 $12,660.00
420.130 Group Insurance $12,122.78 $19,767.38 $23,626.16 $22,085.19 $47,306.00 $31,214.27 $56.009.00
420.140 Retirement $14,449.85 $36,075.91 534,884.84 $44,712.67 $46,500.00 542,664.22 $46,290.00
420.150 Workers Compensation 51,735.32 $3,083.86 $5,211.78 $2,095.92 $5,920.00 $2,008.46 53,450.00
420.160 Termination Reserve $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00
Total Employee Benefits $33,511.56 566.336.59 $71,938.31 $76,737.36 5112,466.00 $82,641.96 5118,409.00
Prnfessional Services
430.140 Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 50.00 $0.00
430.141 Road Inspection $0.00 $0.00 50.00 50.00 $0.00 50.00 $0.00
430.142 Driveway Inspection $0.00 50.00 $0.00 50.00 $0.00 $0.00 $0.00
Total: P Services $0.00 50.00 $0.00 50.00 $0.00 50.00 $0.00
.1 na f, 'ry
450.100 Office Supplies 51,455.48 $280.93 $986.45 51,061.74 $700.00 $603.47 $500.00
450.110 Operating Supplies $373.30 $358.49 $69.75 5101.60 $750.00 $26.96 $350.00
450.115 Computer Software<5000 $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00
450.120 Printing /Binding $731.95 $446.60 $1,016.96 $155.00 51,200.00 $155.00 $1,000.00
450.140 Dues /Books /Period $1,161.80 $1,108.20 $1,358.52 $936.05 51,500.00 $431.53 $1,200.00
450.160 Furniture /Fixtures 50.00 $0.00 $732.80 $2,793.94 $5,000.00 $0.00 52,500.00
450.170 Mach /Equip < $5000.00 $0.00 $0.00 $0.00 $0.00 $500.00 50.00 $500.00
450.210 Food /Business Lunch $251.56 $35.57 $211.99 $91.73 5250.00 $64.78 $250.00
450.220 Insur And Bonding 557446 51,135.00 $997.00 $1,253.00 $1,253.00 $0.00 50.00
450.230 Advertising /Hearings $0.00 $188.94 $796.50 $1,864.69 $2,500.00 $0.00 $2,000.00
user: Karl Short Pages 19 of 41 Monday, April 09. 2.012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 135 Engineering /Facilities
450.250 Data Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.270 Continuing Education $10,008.20 $18,127.33 516,107.87 $18,527.16 $11,800.00 $8,014.02 $7,400.00
450.290 Recruit/Relocation $2,732.25 $507.25 51,094.63 $1,708.61 50.00 $1,085.28 $0.00
450.300 Travel /Per Diem $627.26 $878.78 51,335.37 $177.50 $1,500.00 5714.00 $1,500.00
450.330 Rent $22,869.96 529,348.40 $29,348.40 $29,348.40 $29,350.00 $19,566.64 $29,350.00
450.340 Telephone $2,981.67 53237.70 $4,603.31 $3,775.40 $4,500.00 $3,378.19 $5,000.00
450.430 Repairs/Maintenance $0.00 50.00 $0.00 50.00 $500.00 $0.00 $500.00
450.435 Maint Agreements $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00
450.440 Auto Repairs&Maint. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total: Support Goods & Services 543,767.89 $55,653.19 $58,659.55 561,794.82 561,303.00 $34,039.87 552,050.00
Captal Outlay
470.100 Machinery/Equip>$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
470.110 Furnitures /Fixtures $0.00 $0.00 $0.00 50.00 $2,000.00 $0.00 $0.00
470.115 Computer Software >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 50.00
470.120 Automotive $0.00 $0.00 $0.00 50.00 $0.00 $0.00 50.00
Total: Capital Outlay $0.00 $0.00 $0.00 50.00 $2,000.00 $0.00 $0.00
Allocated To Projects
492.110 Enterprise Funds $0.00 $0.00 $0.00 $0.00 $0.00 50.00 $0.00
492.130 Coastal Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 50.00
492.400 Capital Projects $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00
492.530 Alloc /Solid Waste $0.00 50.00 $0.00 (524,000.00) ($24,000.00) (514,000.00) ($24,000.00)
492.555 Allocated to KFRC ($39,999.96) (539,999.96) ($39,999.96) ($39,999.96) ($40,000.00) ($23,333.38) ($40,000.00)
Total' Allocated To Prniects (539,999.96) (539,999.96) ($39,999.96) ($63,999.96) ($64,000.00) (537,333.38) (564,000.00)
Department Total: Engineering/Facilities 5106,919.51 5181,046.24 $202,878.71 5182,263.76 5257,789.00 5175,236.23 5272,019.00
user: Karl Short Pages 20 of 41 Monday, April 09. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 140 Community Development
PPnel ervi
410.110 Salaries 5324,126.41 $282,094.57 $294,290.33 $307,457.06 $343,500.00 $275,404.93 5347,210.00
410.120 Temporary Help $0.00 50.00 $0.00 50.00 $0.00 $0.00 $0.00
410.130 Overtime $7,290.15 $10,067.96 $10,809.88 511,456.68 $12,000.00 510,080.76 $9,570.00
Total: Personnel Services $331,416.56 5292,162.53 $305,100.21 5318,913.74 $355,500.00 $285,485.69 $356,780.00
Err_ipAygeJleefi ts
420.110 Unemployment Taxes (5378.45) $29.19 530.53 $31.32 $0.00 $28.13 $0.00
420.120 FICA Taxes 524,667.42 522,555.75 522,899.11 $24,723.21 527,000.00 $21,474.33 $27,280.00
420.130 Group Insurance $64,121.27 $48,244.40 550,713.05 $55,186.00 $82,900.00 $59,508.14 $97,780.00
420.140 Retirement $72,035.13 $105,810.29 $82,834.15 $100,069.01 $98,660.00 $92,080.46 $99,760.00
420.150 Workers Compensation $10,059.90 $10,388.95 $11,297.76 $5,928.06 512,450.00 $8,108.79 $7,620.00
420.160 Termination Reserve $0.00 50.00 $0.00 50.00 $0.00 50.00 50.00
Total: Emnlovee Benefts $170,505.27 $187,028.58 $167,774.60 $185,937.60 5221,010.00 $181,199.85 5232,440.00
Profess oval Seri ces
430.140 Contracted Services 537,802.90 542,733.80 ($19,899.53) 510,501.93 $20,000.00 $19,839.02 $10,000.00
430.145 Junk Removal Services 586,551.17 587,050.07 5103,408.64 $83,883.42 525,000.00 51,840.50 $25,000.00
Total: Professional Services 5124,354.07 $129,783.87 583,509.11 594,385.35 $45,000.00 $21,679.52 535,000.00
a pnn Goods A Services
450.100 Office Supplies 52,116.53 $932.48 5504.16 51,737.34 $1,500.00 5680.49 $1,500.00
450.115 Computer Software<5000 $0.00 50.00 $0.00 $800.00 $0.00 $9.99 50.00
450.120 Printing /Binding 57,492.50 $7,405.32 52,230.79 $1,063.00 55,000.00 $0.00 55,000.00
450.140 Dues /Books /Period 5596.18 51,017.56 $385.00 $700.00 51,000.00 5413.12 $1,000.00
450.160 Fumiture /Fixtures $0.00 $0.00 $1,342.60 $907.95 $2,000.00 $0.00 $2,000.00
450.170 Mach /Equip <55000.00 $4,421.00 52,500.00 $351.00 $751.92 50.00 50.00 $0.00
450.190 Maps 50.00 50.00 $0.00 50.00 50.00 $0.00 50.00
450.210 Food /Business Lunch 50.00 $14.64 $0.00 $123.70 $0.00 $0.00 $0.00
450.220 lnsur And Bonding 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.230 Advertising /Hearings $0.00 $161.82 51,515.16 $1,477.04 $1,500.00 $3,457.98 57,000.00
450.250 Data Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 50.00
user: Karl Short Pages 21 of 41 Ivionday, April 09, 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 140 Community Development
450.270 Continuing Education $7,703.88 $7,131.01 $8,327.81 $8,186.82 $10,300.00 $3,675.12 $10,000.00
450.290 Recruit/Relocation $0.00 $0.00 $0.00 $448.91 $1,500.00 $0.00 $10,000.00
450.300 Travel /Per Diem $1,545.10 $3,702.24 $867.35 $4,657.76 $4,500.00 $616.49 $4,500.00
450.302 Commission Travel $2,314.20 $3,455.25 $4,411.00 $4,050.15 $5,000.00 $6,307.14 $7,000.00
450.310 Training Materials $0.00 $0.00 $135.00 $0.00 $1,000.00 $0.00 $1,000.00
450.330 Rent $30410.04 $39,493.80 $39,493.80 $39,493.80 $40,000.00 $26,666.64 $40,000.00
450.340 Telephone $2,174.91 $2,602.69 $1,743.34 $1,707.51 $3,000.00 $1,740.01 $3,000.00
450.430 Repairs/Maintenance $0.00 $0.00 $0.00 $0.00 $1,000.00 $0.00 $1,000.00
450.435 Maint Agreements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.480 Boards & Committees $15,017.14 $14,712.25 $14,917.69 $16,068.82 $18,000.00 $12,642.16 $18,000.00
Total: Support Goods & Services $73,791.48 $83,129.06 $76,224.70 $82,174.72 $95,300.00 $56,209.14 $111,000.00
Capital Outlay
470.100 Machinery/Equip >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
470.110 Furnitures /Fixtures 50.00 50.00 50.00 $0.00 50.00 50.00 $0.00
470.115 Computer Software >$5,000 50.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00
Total: Capital Outlay $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00
Allocated To Pro ects
492.130 Coastal Management $0,00 $0.00 $0.00 $0.00 $0.00 50.00 $0.00
492.200 Special Revenue Funds $0.00 50.00 $0.00 $0.00 50.00 $0.00 $0.00
492.210 Alioc to Land Sales ($500.04) ($500.04) ($500.04) ($500.04) ($500.00) (5291.69) ($500.00)
492.230 Allocated to CMG $0.00 50.00 $0.00 $0.00 50.00 50.00 50.00
492.234 Allocated to LEPC $0.00 $0.00 $0.00 $0.00 50.00 50.00 50.00
492.530 Alloc/Solid Waste $0.00 50.00 $0.00 $0.00 $0.00 50.00 $0.00
492.560 911 Services $0.00 $0.00 $0.00 50.00 $0.00 $0.00 50.00
Total: Allocated To Projects ($500.04) ($500.04) ($500.04) ($500.04) ($500.00) ($291.69) ($500.00)
Department Total: Community Development $699,567.34 $691,604.00 $632,108.58 $680,911.37 5716,310.00 5544,282.51 $734,720.00
user: Karl Short Pages 22 of 41 Monday, April ug, 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 142 Building Official
Professional Services
430.140 Contracted Services $110,468.89 $76,286.49 $143,281.45 $94,805.07 $120,000.00 $67,214.82 $120,000.00
Total: Professinnal Services $110,468.89 $76,286.49 $143,281.45 $94,805.07 $120.000.00 $67,214.82 $120,000.00
Support fonds & Services
450.100 Office Supplies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.120 Printing /Binding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.250 Data Services $0.00 $0.00 50.00 50.00 $0.00 $0.00 50.00
450.300 Travel /Per Diem $0.00 50.00 50.00 50.00 $0.00 $0.00 $0.00
450.330 Rent $7,640.05 513,653.00 $13,653.00 $13,653.00 $11,484.00 $7,656.00 $11,484.00
450.340 Telephone 599.90 $76.84 $78.91 571.86 $55.00 $63.30 $0.00
Total; Support Goods & Services $7,739.95 $13,729.84 513,731.91 $13,724.86 $11,539.00 $7,719.30 $11,484.00
Department Total: Building Official $118,208.84 $90,016.33 $157,013.36 $108,529.93 5131,539.00 574,934.12 $131,484.00
user: Karl Short Pages 23 of 41 Monday, April 09. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 160 Economic Development
Personnel Services
410.110 Salaries $0.00 $0.00 $0.00 $0.00 50.00 50.00 50.00
410.120 Temporary Help $0.00 50.00 $0.00 50.00 50.00 50.00 50.00
410.130 Overtime $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total Personnel Services $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
Fmnlovee Benefits
420.110 Unemployment Taxes $0.00 50.00 $0.00 $0.00 50.00 $0.00 $0.00
420.120 FICA Taxes $0.00 $0.00 $0.00 50.00 50.00 $0.00 $0.00
420.130 Group Insurance $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
420.140 Retirement $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00
420.150 Workers Compensation $0.00 $0.00 $0.00 50.00 $0.00 50.00 $0.00
Total Emolovee Benefits $0.00 $0.00 50.00 $0.00 50.00 $0.00 $0.00
Professional Services
430.140 Contracted Services $2,789.42 $0.00 $0.00 $17,000.00 50.00 $8,655.56 $30,000.00
Total; Professional Services $2,789.42 50.00 $0.00 $17,000.00 50.00 $8,655.56 $30,000.00
Contributions
448.360 Special Events $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00
448.362 Chamber Of Commerce $43,500.00 $43,500.00 $44,000.00 $45,000.00 $45,000.00 $44,000.00 $45,000.00
448.364 Kod ConventionBureau 50.00 50.00 $0.00 50.00 50.00 $0.00 $0.00
448.386 City Of Kodiak $0.00 50.00 $0.00 50.00 50.00 $0.00 50.00
448.390 Ak Ocean Seas &Fisher $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.391 Karluk Lake project $0.00 $0.00 $0.00 50.00 $50,000.00 $50,000.00 50.00
448.401 Kodiak Salmon Workgroup $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total: Contributions $43,500.00 $43,500.00 $44,000.00 545,000.00 $95,000.00 594,000.00 545,000.00
S, sppnrt Goods & Services
450.100 Office Supplies $0.00 50.00 50.00 $0.00 $0.00 $0.00 $0.00
450.120 Printing /Binding 50.00 50.00 50.00 $0.00 $0.00 $0.00 $0.00
450.140 Dues /Books /Period $0.00 $0.00 50.00 $600.00 $600.00 $600.00 $600.00
user Karl Snon Pages 24 of 41 Monday. April 09, 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 160 Economic Development
450.300 Travel /Per Diem $0.00 $0.00 $1,358.03 $992.75 $0.00 $0.00 $0.00
Total: Suoport Gongs & Services $0.00 $0.00 $1,358.03 $1,592.75 $600.00 $600.00 $600.00
4oeraling Transfers
494.215 KATS -Kod Trans Sys $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.410 Capital Proj - KIB $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Totah Operating Transfers $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Department Total: Economic Development $46,289.42 $43,500.00 $45,358.03 $63,592.75 $95,600.00 $103,255.56 $75,600.00
user: Karl Short Pages 25 of 41 Monday, April 09. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 165 General Administration
Personnel Services
410.110 Salaries $0.00 $54.12 $45.51 $0.00 $0.00 $0.00 $0.00
410.120 Temporary Help $0.00 $0.00 $253.46 $0.00 $0.00 $0.00 $0.00
410.130 Overtime $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
410.140 Allocated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total: Personnel Services $0.00 $54.12 $298.97 50.00 50.00 $0.00 $0.00
EmDlovee Benefits
420.110 Unemployment Taxes $0.00 50.01 50.00 50.00 $0.00 50.00 $0.00
420.120 FICA Taxes $0.00 5131.19 $156.24 $147.45 $0.00 $0.00 $0.00
420.130 Group Insurance $0.00 50.00 50.00 $0.00 $0.00 $0.00 $0.00
420.140 Retirement $128.19 $11.91 $0.00 $0.00 $0.00 $177.61 $0.00
420.150 Workers Compensation $0.00 54.76 $26.28 $0.00 $0.00 $0.00 $0.00
420.160 Termination Reserve 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total: Employee Benefits $128.19 5147.87 $182.52 $147.45 $0.00 $177.61 $0.00
Professional Services
430.170 Contract Negotiators 50.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00
Total' Professional Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Audit Expense
432.100 Professional Sery $51,950.88 $88,385.00 595,618.40 $80,775.79 $90,000.00 $90,990.00 $100,000.00
432.110 Out Of Pocket Exp $0.00 $4,117.86 $0.00 $0.00 $20,000.00 $0.00 $20,000.00
432.120 Contracted Services $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00
Total: Audit E %Dense $51,950.88 $92,502.86 $95,618.40 580,775.79 5110,000.00 $90,990.00 $120,000.00
Contracted Services
444.105 Outside Audits $2,525.00 $10,000.00 $0.00 $0.00 $10,000.00 $3,247.50 $10,000.00
444.110 Animal Control $0.00 $0.00 $0.00 $0.00 $0.00 50.00 $0.00
Total: Contracted Services $2,525.00 $10,000.00 50.00 $0.00 $10,000.00 $3,247.50 $10,000.00
Support Goods R Services
450.100 Office Supplies $3,882.86 $1,547.24 52,247.49 $2,732.94 $2,500.00 52,623.17 - $3,500.00
450.120 Printing /Binding 52,905.08 $1,164.10 $9,974.92 53,922.11 $0.00 $0.00 50.00
user. Karl Short Pages 26 of 41 Monday, April 09, 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 165 General Administration
450.130 Postage 57,213.31 517,708.56 $16,363.76 $21,070.44 $20,000.00 $12,995.05 $25,000.00
450.160 Furniture /Fixtures $0.00 50.00 $0.00 50.00 $0.00 $0.00 $0.00
450.170 Mach /Equip < 55000.00 $0.00 $0.00 $0.00 54,571.15 $0.00 $0.00 $0.00
450.180 Equipment Rental $2,326.69 $2,260.47 53,652.65 55,080.98 $3,500.00 $1,591.12 $3,500.00
450.200 Honorarium /Amenities $657.98 $762.97 $2,136.57 $901.95 $2,000.00 51,209.37 $2,000.00
450.210 Food /Business Lunch 50.00 $249.07 $250.46 $311.62 $500.00 591.04 $500.00
450.215 Discretionary Funds 589.80 50.00 $0.00 $0.00 $100.00 $0.00 $100.00
450.220 Insur And Bonding $22,589.61 $13,862.92 $8,331.03 $25,468.65 518,000.00 $51,087.55 $50,000.00
450.230 Advertising /Hearings 50.00 $0.00 5886.60 $212.49 51,000.00 $172.28 $1,000.00
450.250 Data Services 50.00 $0.00 50.00 50.00 $0.00 $0.00 50.00
450.270 Continuing Education 51,423.00 50.00 50.00 $0.00 $1,000.00 $0.00 $1,000.00
450.280 Staff Training 5632.00 $1,463.25 $118.80 $386.60 $2,000.00 $0.00 $2,000.00
450.290 Recruit/Relocation $000 $0.00 50.00 $0.00 $0.00 565.43 $0.00
450.300 Travel /Per Diem $0.00 $0.00 50.00 50.00 $0.00 $0.00 $0.00
450.320 Bad Debts Expense 56,372.88 $438.05 $319.86 $9,162.32 $2,000.00 $2.93 $2,000.00
450.323 Collection Agency Expense 5500.98 538.95 $23.99 $27.74 52,977.00 $2.83 $3,000.00
450.325 Settlement Costs 50.00 $3,072.05 $0.00 $0.00 $0.00 50.00 $0.00
450.327 Fines 50.00 50.00 $175.00 50.00 50.00 50.00 $0.00
450.330 Rent 59,669.99 $0.00 $0.00 $0.00 50.00 $0.00 $0.00
450.340 Telephone $2,575.55 $4,205.69 53,404.03 $1,188.29 $3,000.00 $687.15 $3,000.00
450.365 Fuel - Vehicle $3,211.24 53,595.22 $3,629.18 55,812.48 $5,000.00 $5,452.80 $7,000.00
450.430 Repairs /Maintenance 590.00 50.00 $104.04 $0.00 $200.00 $174.00 $500.00
450.440 Auto Repairs&Maint. $2,028.70 $2,763.40 $4,710.23 52,801.36 $8,000.00 $4,441.28 512,000.00
450.450 Contingencies $0.00 50.00 $0.00 $37,059.86 $5,345.00 $0.00 520,000.00
450.461 Safety Supplies $0.00 $420.42 $0.00 50.00 $0.00 $0.00 $0.00
450.495 Bank Fees $3,493.84 $13,254.45 $6,197.49 $1,348.64 52,000.00 $970.00 $4,000.00
450.496 Credit Card Fees $70,325.32 $77,253.02 $84,910.15 $56,070.90 $25,000.00 $0.00 $0.00
Total: Support Goods & Services 5139,988.83 $144,059.83 $147,436.25 $178,130.52 5104,122.00 $81,566.00 $140,100.00
user: Karl Short Pages 27 of 41 Monday, April 09. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 165 General Administration
Capital Ouy
tla
470.100 Machinery/Equip >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
470.120 Automotive $17,873.00 $0.00 $20,915.00 $17,639.00 $0.00
$0.00 $0.00
Total Genital Outlay $17,873.00 $0.00 $20,915,00 $17,639.00 $0.00 $0.00 $0.00
Debt Service - Interest
476.240 R and R Fund 469 Loan $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total' Debt Service - Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Allocated To Projects
492.200 Special Revenue Funds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total Allocated To Pmiects $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Department Total: General Administration $212,465.90 $246,764.68 $264,451.14 $276,692.76 $224,122.00 $175,981.11 $270,100.00
user: Karl Shen Pages 28 of 41 Monday. Apnl 09. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 172 Parks and Recreation
Personnel Services
410.110 Salaries $0.00 $0.00 $0.00 $4,385.25 $5,000.00 $1,734.78 $5,000.00
410.120 Temporary Help $0.00 $0.00 $0.00 $0.00 $0.00 $15.00 $0.00
410.130 Overtime $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
410.140 Allocated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total: Personnel Services $0.00 $0.00 $0.00 $4,385.25 $5,000.00 $1,749.78 $5,000.00
Employee Benefits
420.110 Unemployment Taxes $0.00 $0.00 $0.00 $0.43 $0.00 $0.18 $0.00
420.120 FICA Taxes $0.00 $0.00 $0.00 $321.95 $0.00 $127.53 $0.00
420.130 Group Insurance $0.00 $0.00 $0.00 $1,190.30 $0.00 $468.59 $0.00
420.140 Retirement $0.00 $0.00 $0.00 $1,087.24 $0.00 $381.46 $0.00
420.150 Workers Compensation $0.00 $0.00 $0.00 $183.54 $0.00 $153.03 $0.00
Total: Employee Benefits $0.00 $0.00 $0.00 $2,783.46 $0.00 $1,130.79 $0.00
Professional Services
430.140 Contracted Services $0.00 $0.00 $0.00 $4,985.00 $10,000.00 $8,185.00 $10,000.00
Total: Professional Services $0.00 $0.00 $0.00 54,985.00 $10,000.00 $8,185.00 $10,000.00
Support Goods & Services
450.100 Office Supplies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.160 Furniture /Fixtures $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.170 Mach /Equip < $5000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.220 Insur And Bonding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.230 Advertising /Hearings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.270 Continuing Education $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.300 Travel /Per Diem $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.340 Telephone $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.350 Electricity $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.360 Fuel- Heating $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.370 Water /Sewer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
user: Karl Short Pages 29 of 41 Monday, .April 09. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 172 Parks and Recreation
450.380 Snow Removal /Sanding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.430 Repairs /Maintenance $0.00 $0.00 $0.00 $1,471.78 $20,000.00 $131.26 $20,000.00
450.510 Recycling Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total: Sum Goods & Services $0.00 $0.00 $0.00 $1,471.78 $20,000.00 $131.26 $20,000.00
Department Total: Parks and Recreation $0.00 $0.00 50.00 513,625.49 535,000.00 $11,196.83 $35,000.00
user: Karl Short Pages 30 of 41 tvlonday, April 09. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 175 Emergency Prepardness
Personnel Services
410.110 Salaries $0.00 $3,323.13 $1,774.51 51,791.51 $5,000.00 $359.96 55,000.00
410.120 Temporary Help $0.00 $0.00 $0.00 $1,887.33 $0.00 $1,505.48 $0.00
410.130 Overtime 50.00 $0.00 $0.00 $160.28 $0.00 $1,211.07 $0.00
410.140 Allocated Salaries $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00
Total' Personnel Services 50.00 $3,323.13 51,774.51 $3,839.12 $5,000.00 53,076.51 $5,000.00
Emoloyee Benefits
420.110 Unemployment Taxes $0.00 $0.32 50.19 $0.19 $0.00 $0.15 $0.00
420.120 FICA Taxes $0.00 $244.03 $128.99 $285.22 $0.00 $227.49 $0.00
420.130 Group Insurance $0.00 $830.43 $489.89 $241.46 50.00 522.91 $0.00
420.140 Retirement 50.00 $731.08 $481.60 $489.00 $0.00 $345.53 $0.00
420.150 Workers Compensation $0'.00 $130.01 $56.87 $82.33 $0.00 $45.57 $0.00
Total: Fmplovee Benefits 50.00 $1,935.87 $1,157.54 $1,098.20 $0.00 $641.65 $0.00
Professional Services
430.140 Contracted Services 50.00 $0.00 $0.00 $0.00 $20,000.00 $0.00 $30,000.00
Total; Professional Services 50.00 $0.00 $0.00 $0.00 $20,000.00 $0.00 530,000.00
S no on . ervi es
450.100 Office Supplies $0.00 $510.85 $0.00 $0.00 $500.00 $0.00 $500.00
450.120 Printing /Binding 5299.00 $0.00 $0.00 $0.00 $1,500.00 $0.00 $1,000.00
450.170 Mach /Equip <$5000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.220 Insur And Bonding 52,756.00 $2,756.00 $2,756.00 $1,757.00 $3,000.00 51,720.00 $3,000.00
450.230 Advertising /Hearings $0.00 $0.00 $0.00 $0.00 $1,000.00 $0.00 $1,000.00
450.300 Travel /Per Diem $0.00 $907.61 50.00 $61.50 $1,000.00 $139.50 $1,000.00
450.340 Telephone $0.00 $0.00 $0.00 $0.00 $500.00 $0.00 5500.00
450.350 Electricity $2,537.92 $2,249.87 $2,102.75 $2,230.36 $2,500.00 $1,638.69 $2,500.00
450.430 Repairs /Maintenance $120.00 $804.96 5220.00 $771.28 $2,000.00 $760.00 $5,000.00
Total: Support Goods & Services $5,712.92 57,229.29 $5,078.75 $4,820.14 $12,000.00 $4,258.19 $14,500.00
user: Karl Short Pages 31 of 41 Monday, .4prii 09. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 175 Emergency Prepardness
Capital Outlay
470.100 Machinery/Equip >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total: Capital Outlay 60.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Department Total: Emergency Prepardness 55,712.92 $12,488.29 $8,010.80 $9,757.46 $37,000.00 $7,976.35 $49,500.00
Monday, Aprii 09
user Karl Short Pages 32 of 41 , 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 180 School District Support
Professional Services
430.160 Data Proc.Services $75,000.00 $75,000.00 540,000.00 50.00 $0.00 $0.00 $0.00
430.165 Providence M.H. Sery $381,350.00 $381,350.00 5381,350.00 $381,350.00 $0.00 50.00 50.00
430.167 School Crossing Guards $0.00 $0.00 $0.00 $0.00 $0.00 50.00 50.00
Total: Professional Services $456,350.00 5456,350.00 $421,350.00 $381,350.00 50.00 $0.00 50.00
Audit Exoense
432.100 Professional Sery $19,425.16 $39,375.00 $21,015.00 529,400.00 50.00 $0.00 $0.00
432.110 Out Of Pocket Exp $1,150.00 50.00 $0.00 $0.00 50.00 50.00 $0.00
Total' Audit Fxnense $20,575.16 $39,375.00 $21,015.00 $29,400.00 50.00 $0.00 $0.00
Contributions
448.342 Village Libraries 50.00 50.00 50.00 $0.00 $0.00 $0.00 50.00
448.344 Chiniak Public Lib 50.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.346 City Of Kodiak Lib 50.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.348 Head Start $0.00 50.00 $0.00 $0.00 $0.00 50.00 $0.00
448.350 Kodiak College $0.00 $0.00' $0.00 $0.00 50.00 $0.00 $0.00
448.354 Kod Library Assoc. 50.00 50.00 $0.00 $0.00 $0.00 50.00 $0.00
448.368 Scholarship Found $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00
448.900 Public Libraries $0.00 50.00 $0.00 $0.00 $0.00 $0.00 50.00
TotaC Contributions $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00
n • - NI
450.220 Insur And Bonding $194,516.37 5210,479.46 5248,016.86 5138470.46 50.00 $0.00 50.00
450.225 Insurance Deductible 50.00 5500.00 $0.00 $0.00 $0.00 $0.00 50.00
Total: Support Goods 8 Service $194,516.37 $210,979.46 $248,016.86 5138,470.46 $0.00 $0.00 $0.00
Caoital Outlay
470.100 Machinery/Equip >$5,000 50.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total Capital Outlay $0.00 50.00 $0.00 50.00 $0.00 $0.00 $0.00
Operating Transfers
494.200 Mental Health $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00
494.210 Land Sales $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00
user: Karl Short Pages 33 of 41 Monday, April 09, 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 180 School District Support
494.220 Building And Grounds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.290 KIBSD $8,508,062.00 $9,270,768.44 $9.300,000.00 $9.472,000.00 $331,871.00 $331,871.00 $0.00
494.292 Additional transfer KIBSD ($56,091.53) ($20,854.46) ($10,031.86) $19,129.54 $0.00 $0.00 $0.00
494.300 Debt Service S0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.410 Capital Proj - KIB $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.600 Mgmt Info Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.999 KIBSD -Maint Person $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
OaTno $8,451,970.47 $9,249,913.98 $9,289,968.14 $9,491,129.54 $331,871.00 $331,871.00 $0.00
Department Total: School District Support $9,123,412.00 $9,956,618.44 $9,980,350.00 $10,040,350.00 $331,871.00 $331,871.00 $0.00
user: Karl Short Pages 34 of 41 Monday, April 09. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 185 Health 8, Social Services
Contri
448.303 Providence /Safe Harbor $21,060.00 $21,060.00 $21,060.00 $25,000.00 $25,000.00 $25,000.00 50.00
448.304 State HIth- Villages $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.306 State Health - KANA $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.307 Humane Society $2,000.00 $2,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $0.00
448.308 Women's Resource Cen $50,764.00 $50,764.00 $50,751.00 $60,000.00 $60,000.00 $60,000.00 $0.00
448.310 American Red Cross $7,000.00 $7,000.00 57,000.00 $7,000.00 $7,000.00 $7,000.00 $0.00
448.314 Kod Baptist Mission $27,000.00 $27,000.00 335,000.00 $37,500.00 $37,500.00 $37,500.00 $0.00
448.318 Special Olympics $7,500.00 $7,500.00 $7,500.00 $7,500.00 $7,500.00 $7,500.00 $0.00
448.320 Hlth Center Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.321 Health Care Foundation 515,000.00 $15,000.00 $25,000.00 $20,000.00 $20,000.00 520,000.00 $0.00
448.322 SeniorCitizenSupport $28,000.00 528,000.00 $35,000.00 $35,000.00 $35,000.00 $35,000.00 $0.00
448.324 Hope Community Resources 55,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $0.00
448.366 KANA Family Center $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.380 Salvation Army $9,060.00 $9,060.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $0.00
448.382 Br Francis Shelter 540,000.00 540,000.00 $40,000.00 550,000.00 $50,000.00 $50,000.00 $0.00
448.384 Kod Youth Sery Net 50.00 50.00 $0.00 50.00 $0.00 $0.00 $0.00
448.394 KANA - EMS Program $0.00 50.00 $0.00 $0.00 $0.00 $0.00 50.00
448.400 Kodiak State Fair Board $0.00 $0.00 $0.00 $0.00 $0.00 50.00 $0.00
448.402 Kodiak Area Transit Sys. $10,000.00 $10,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $0.00
448.404 Threshold Services $10,315.00 $10,315.00 $10,315.00 $10,315.00 $10,300.00 310,300.00 $0.00
448.900 Public Libraries $0.00 $0.00 $0.00 50.00 $0.00 $0.00 50.00
448.910 Funding /Non- Profits $0.00 $0.00 $0.00 $0.00 $15.00 $0.00 5286,315.00
Total Contributions 5232,699.00 $232,699.00 $265,626.00 $286,315.00 $286,315.00 $286,300.00 $286,315.00
Allocated To Proiects
492.130 Coastal Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total: Allocated To Projects 50.00 $0.00 $0.00 $0.00 $0.00 50.00 $0.00
Department Total: Health & Social Services $232,699.00 $232,699.00 $265,626.00 $286,315.00 3286,315.00 $286,300.00 3286,315.00
user: Karl Short Pages 35 of 41 Monday, April 09. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 186 Animal Control
Contracted Services
444.110 Animal Control $72,380.00 $84,125.00 $84,125.00 $84,125.00 $0.00 $0.00 $0.00
Total: Contracted Services $72,380.00 $84,125.00 $84,125.00 $84,125.00 $0.00 $0.00 $0.00
Department Total: Animal Control $72,380.00 $84,125.00 $84,125.00 $84,125.00 $0.00 $0.00 $0.00
user: Karl Short Pages 36 of 41 Monday..Apnl 09. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 190 Educ, Culture, Recreation
Contributions
448.301 School Crossing Guards 53,405.00 $12,335.00 59,060.00 $0.00 512.000.00 $0.00 $0.00
448.311 Dig Afognak $566.00 $566.00 $0.00 50.00 $0.00 $0.00 $0.00
448.330 KMXT Public Radio $7,500.00 $7,500.00 $14,500.00 $7,500.00 $7,500.00 $7,500.00 $0.00
448.332 Historical Society $5,500.00 $5,500.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.334 Summer Basket Ball $0.00 $0.00 .80.00 50.00 $0.00 $0.00 $0.00
448.338 Kod is Sportsmen $9,100.00 $4,000.00 $5,100.00 $0.00 $0.00 $0.00 $0.00
448.340 Kodiak Art Council $15,000.00 $15,000.00 515,000.00 $15,000.00 $15,000.00 $15,000.00 $0.00
448.342 Village Libraries $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.344 Chiniak Public Lib $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.346 City Of Kodiak Lib $0.00 555,375.52 $0.00 $0.00 $0.00 $0.00 $0.00
448.348 Head Start $9,000.00 $9,000.00 $9,000.00 59,000.00 $9,000.00 $9,000.00 $0.00
448.350 Kodiak College $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.351 North Star PTA $2,775.64 $5,194.80 $5,121.93 $5,270.00 $5,400.00 $3,533.32 $0.00
448.352 Kod Little League $3,000.00 $3,000.00 $5,000.00 $4,500.00 $4,500.00 $4,500.00 $0.00
448.353 North Star Trails $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.354 Kod Library Assoc. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.356 Santa In The Village $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00
448.358 Karluk IRA Council $20,000.00 820,200.00 $20,000.00 $22,200.00 $20,200.00 $0.00 $0.00
448.360 Special Events $0.00 $0.00 $0.00 $0.00 $0.00 80.00 $0.00
448.362 Chamber Of Commerce $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00
448.364 Kod ConventionBureau $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.365 KANA Youth Olympics $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.366 KANA Family Center $12,000.00 $12,000.00 $12,000.00 $12,000.00 $12,000.00 $12,000.00 $0.00
448.367 KANA Alutiiq Studies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.371 Kodiak Soil 8 Water $0.00 $0.00 $0.00 $2,820.00 $3,685.00 $3,685.00 $0.00
Conservation
448.372 Elks Fireworks $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 50.00
448.376 Alaska Future Leaders $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
user: Karl Short Pages 37 of 41 Monday, April 09. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 190 Educ, Culture, Recreation
448.378 Rainbow ChildcareCen $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.380 Salvation Army $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.384 Kod Youth Sery Net $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.392 Girl Scouts $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $0.00
448.393 Waterfront Enhance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.395 Kodak SK8 Board $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.396 Kod Football League $3,000.00 $3,000.00 $3,000.00 $0.00 $0.00 $0.00 $0.00
448.397 St.Innocent Academy $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00
448.399 ST. MARY'S $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00
448.405 Kodak Teen Court $5,100.00 $5,100.00 $5,100.00 $5,100.00 $5,100.00 $5,100.00 $0.00
448.406 Kodiak Maritime Museum $1,500.00 $1,500.00 50.00 $0.00 $0.00 50.00 50.00
448.407 Kodiak Audubon Society $1,300.00 $1,300.00 $1,300.00 $1,300.00 $1,300.00 $1,300.00 $0.00
448.900 Public Libraries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
448.910 Funding /Non- Profits $0.00 $0.00 $0.00 $0.00 $0.00 50.00 $96,685.00
Total: Contributons 599,746.64 $161,571.32 $105,181.93 $85,690.00 $96,685.00 $62,618.32 596,685.00
Operating Transfers
494.220 Building And Grounds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.300 Debt Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.410 Capital Proj - KIB 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.430 Cap Proj -State Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 50.00
Total: Operating Transfers $0.00 50.00 50.00 $0.00 $0.00 $0.00 $0.00
Department Total: Educ, Culture, Recreation $99,746.64 $161,571.32 $105,181.93 585,690.00 $96,685.00 562,618.32 596,685.00
user. Karl Short Pages 38 of 41 Monday, April 09, 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 191 Kod College & Libraries
Contributions
448.350 Kodiak College $72,000.00 $72,000.00 $72,000.00 $72,000.00 $72,000.00 $72,000.00 $72,000.00
448.900 Public Libraries $12,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00
Total: Contributions $84,000.00 $87,000.00 $87,000.00 $87,000.00 $87,000.00 $87,000.00 $87,000.00
Department Total: Kod College & Libraries $84,000.00 $87,000.00 $87,000.00 587,000.00 587,000.00 587,000.00 587,000.00
user: Karl Short Pages 39 of 41 Monday, April 09, 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 100 General Fund
Department 195 Transfers Out
Operating Transfers
494.200 Mental Health $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.220 Building And Grounds $0.00 $62,000.00 $108,000.00 $34,500.00 $0.00 $0.00 $0.00
494.225 Insurance Contingency $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
494230 Coastal Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.274 Exxon Claims Settle $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.295 Transfers to special projects $0.00 $0.00 $300,000.00 $227,372.00 $0.00 $0.00 $0.00
494.300 Debt Service 8539.210.00 $981,036.00 $1,357,674.00 $1.503.500.00 $0.00 $0.00 $0.00
494.310 Debt Service Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.410 Capital Proj - KIB $400,000.00 $24,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.420 Cap Proj - School Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.430 Cap Proj -State Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.469 Renewal and Replacement $0.00 $0.00 $0.00 $0.00 $63,220.00 $0.00 $0.00
Projects
494.495 Hospital Improvements $0.00 $295,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.530 Solid Waste Disposal $6,450.00 $6,450.00 $13,500.00 $13,500.00 $13,500.00 $0.00 $13,000.00
494.540 Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total: 0oerating Transfers $945,660.00 $1,368,486.00 $1.779,174.00 $1,778,872.00 $76,720.00 $0.00 $13,000.00
Department Total: Transfers Out $945,660.00 $1,368,486.00 $1,779,174.00 81,778,872.00 $76,720.00 $0.00 $13,000.00
user' Karl Snort Pages 40 of 41 Monday, April 09, 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Revenue Totals: $14,714564.27 $15,816249.86 $15,630,927.27 $16,642841.95 $5,931,621.00 $3534,373.36 $5,847,873.00
Expense Totals $14277499.07 $15,922,443.36 $16,572,826.49 $17,034,271.29 $5,931,621.00 $4,096,152.00 $5,847,873.00
Fund Total: General Fund $437,165.20 ($106,193.50) ($941,899.22) ($391,429.34) $0.00 ($461,778.64) $0.00
Revenue Grand Totals: $14714,664.27 $15,816,249.86 $15,630,927.27 $16,642,841.95 $5,931,621.00 $3,634,373.36 $5,847,873.00
Expense Grand Totals: $14,277,499.07 $15,922,443.36 $16,572,826.49 $17,034,271.29 $5,931,621.00 $4,096,152.00 $5,847,873.00
Net Grand Totals: $437,165.20 ($106,193.50) ($941,899.22) ($391,429.34) $0.00 ($461,778.64) $0.00
user: Karl Short Pages 41 of 41 Monday, April 09. 2012
PROGRAM BUDGET SUMMARY
EDUCATION SUPPORT
Program Description
The Education Support fund encompasses the transfer of state - required local funding to the Kodiak Island Borough
School District for operational costs. This program includes the purchase of liability and property insurance,
funding the annual audit, snow removal, mental health services and an annual appropriation.
Goals
• Provide adequate funding to the Kodiak Island Borough School District to ensure that high - quality
education will be provided to all children living in the Kodiak Island Borough,
Objectives for 2011 -2012
• Identify a school facility maintenance list
• Provide a painting schedule that addresses required exterior maintenance for all buildings.
Significant Budget Changes
• In previous years part of the school district expenses were in the General Fund and part were in the
Building and Grounds Fund. This year we are putting all of our school district expenses in one special
revenue fund and levying a property tax just for this purpose.
Number of Students
Last Ten Years
FY 2012 Estimated
2,800 ------ ---- - -- - --
j 2,750 - -- --------------------------- ._..._...--- ------ -- - - -- -- - - -- -- - -- -
2,700 - _ - -- - - -- - - -- - - - --
2,650 - - -- - -- -- - - -- - - -- .---...-------- -
2,600 -- - -- - - k - -- - - -- - - --
2,550 i'l --- - -- -- -- - a: — ---- - -- -- -- --- .____._._.
2,450 — - - -- - -- --- - -__ . - -- - - --
2,400 ._ - T
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
105
EDUCATION SUPPORT
REVENUES AND EXPENDITURES
FY 2010 FY 2011 FY 2012 FY 2012 FY 2013
Actual Actual Budget Actual Budget
Revenues
Real Property Tax $ - $ - $ 8,685,795 $ - $ 8,804,250
Personal Property Tax - - 892,084 - 767,550
Motor Vehicle Tax - - 250,000 - 250,000
Transfer in - - 422,471 - 110,000
Total $ - $ - $ 10,250,350 $ - $ 9,931,800
Expenditures
Contracted Services $ - $ - 381,350 $ - 381,350
Audit Expense - - 37,000 - 48,000
Liability Insurance - - 150,000 - 200,000
Property Insurance - - 91,000 - 110,000
Snow Removal /Sanding - - 110,000 - 115,000
KIBSD - - 9,481,000 - 9,077,450
$ - $ - $ 10,250,350 $ - $ 9,931,800
106
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 201 Education Support Fund
Revenue
Department 000 Fund Revenues
Property Tax
311.100 Real Property Tax $0.00 50.00 $0.00 $0.00 58.685,795.00 58,609 238.40 $8,804,250.00
311.200 Personal PropertyTax $0.00 50.00 $0.00 50.00 5892,084.00 $829,675.69 5767,550.00
Total PfopertvTex $0.00 $0.00 $0.00 $0.00 59,577,879.00 $9,438,914.09 59,571.800.00
Non Ad Valorem Taxes
313.110 Motor Vehicle Tax $0.00 $0.00 $0.00 $0.00 $250,000.00 $118,853.88 $250,000.00
Total: Non Ad Valorem Taxes $0.00 50.00 $0.00 $0.00 $250.000.00 $118,853.88 $250,000.00
Penalties & Interest Tax
319.100 Penalties /Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total: Penalties B Interest Tax $0.00 $0.00 $0.00 $0.00 50.00 50.00 $0.00
Operating Transfers In
391.100 General Fund $0.00 $0.00 $0.00 $0.00 $331,871.00 $331,871.00 50.00
391.276 Facilities Fund 50.00 $0.00 $0.00 50.00 $90,600.00 $100,000.00 $110,000.00
Total: Operating Transfers In 50.00 $0.00 $0.00 $0.00 $422,471.00 $431,871.00 $110,000.00
Department Total: Fund Revenues $0.00 50.00 50.00 50.00 510,250,350.00 $9,989,638.97 $9,931,800.00
user: Karl Short Pages 1 of 3 Tuesday, April 10, 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 201 Education Support Fund
Revenue Totals 50.00 $0.00 $0.00 $0.00 510,250,350.00 $9,989,638.97 59,931,800.00
Expenses
Department 201 Education Support
Professional Services
430.165 Providence M.H. Sery $0.00 50.00 50.00 50.00 $381,350.00 5190,675.00 $381,350.00
Total: Professional Services 50.00 50.00 $0.00 $0.00 5381,350.00 $190,675.00 5381,350.00
Audit Expense
432.000 Audit Expenses 50.00 50.00 $0.00 $0.00 530,000.00 $41,000.00 $41,000.00
432.100 Professional Sery $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
432.110 Out Of Pocket Exp $0.00 $0.00 $0.00 $0.00 $7,000.00 $0.00 $7,000.00
Total: Audit Expense $0.00 50.00 $0.00 $0.00 $37,000.00 $41,000.00 548,000.00
Support Goods 8 Services
450.220 Insur And Bonding 50.00 50.00 $0.00 $0.00 $150,000.00 $194,118.70 5200,000.00
450.221 Property Insurance 50.00 50.00 $0.00 50.00 $91,000.00 5106,855.00 $110,000.00
450.320 Bad Debts Expense $0.00 $0.00 30.00 $0.00 $0.00 $6.25 $0.00
450.380 Snow Removal /Sanding $0.00 $0.00 $0.00 $0.00 5110,000.00 5123,705.50 $115,000.00
450.430 Repairs /Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 511,475.00 $0.00
450.450 Contingencies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total: Suonort Goods 8 Services $0.00 $0.00 $0.00 $0.00 $351,000.00 $436,160.45 $425,000.00
Oneratino Transfers
494.290 KIBSD 50.00 $0.00 $0.00 $0.00 $9,481,000.00 $3,950,416.69 $9,077,450.00
Total Ooeratino Transfers 50.00 50.00 50.00 $0.00 $9,481,000.00 53,950,416.69 $9,077,450.00
Department Total: Education Support $0.00 $0.00 $0.00 50.00 510,250,350.00 $4,618,252.14 59,931,800.00
Tuesday. April 10, 2012
user: Karl Short Pages 2 of 3
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Revenue Totals: $0.00 $0.00 $0.00 $0.00 $10250,350.00 $9,989,638.97 $9,931,800.00
Expense Totals $0.00 $0.00 $0.00 $0.00 $10,250,350.00 $4,618,252.14 $9,931,800.00
Fund Total: Education Support Fund $0.00 $0.00 S0.00 $0.00 $0.00 $5,371,386.83 $0.00
Revenue Grand Totals: $0.00 $0.00 $0.00 $0.00 $10250,350.00 $9,989,638.97 $9,931,800.00
Expense Grand Totals: $0.00 $0.00 $0.00 $0.00 $10250250.00 $4,618,252.14 $9,931,800.00
Net Grand Totals: $0.00 $0.00 $0.00 $0.00 $0.00 $5,371,386.83 $0.00
user: Karl Short Pages 3 of 3 Tuesday. Apnl 10, 2012
DEBT SERVICE FUND
Debt Administration
The necessity to incur debt in order to finance the capital program carries with it the obligation to manage the
debt program effectively. As a result, the level of outstanding debt and the Borough's ability to incur and repay
additional debt bear careful examination. The Kodiak Island Borough has a written debt policy in the Kodiak Island
Borough Code, Title 3- Revenue and Finance, Chapter 3.01 - Fiscal Policy, 3.01.030.
Debt Policies
The policy is used to analyze the existing debt position of the Borough and assess the impact of future financing
requirements on the Borough's ability to service debt.
Review and analysis of the Borough's debt provides a capital financing plan for infrastructure and other
improvements. Both available resources and Borough needs drive the Borough's debt issuance program. Long-
term projected financing is linked with economic, demographic and financial resources expected to be available to
repay the debt. The use of debt ratios is only one tool of many in determining a course of action and is not used
exclusively in making decisions.
Decisions regarding the use of debt is based upon a number of factors including, but not limited to, the long -term
needs of the Borough and the amount of resources available to repay the debt. The Kodiak Island Borough has a
five year Capital Improvement Program. Each year the assembly updates the program to maintain the list of
needed capital improvement priorities. Capital funds spent on projects will result in long -term economic growth
beyond the initial capital expenditure and will in turn contribute significantly to the economy and revenue for
many years.
Legal Debt Margin
There is no limitation on the amount of taxes the Borough can levy to pay for bonds. State Code reads:
"Sec. 29.45.100. No limitations on taxes to pay bonds. The limitations provided for in AS29.45.080 -
29.45.090 do not apply to taxes levied or pledged to pay or secure the payment of the principal and
interest on bonds. Taxes to pay or secure the payment of principal and interest on bonds may be levied
without limitation as to rate or amount, regardless of whether the bonds are in default or in danger of
default."
The voters of the Kodiak Island Borough ultimately determine the amount of debt that can be outstanding. The
citizens of the Borough pass a ballot question giving the Borough the authority to issue bonds to fund projects.
The Borough maintains debt at a manageable level considering economic factors including population, assessed
valuation, and other current and future tax - supported essential service needs.
163
Per Capita Bonded Debt
FY2012 Estimated
4,000 --"
3,500 -'
3,000 - (- --- ---- -.... — .
r
'
2,000
1,500 _
1,000 1
500 -- ( ^' (_•' ) - — — -
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
Net debt as a percentage of the estimated market value of taxable property should not exceed fifteen (15)
percent. Between the years 1997 and 2006 the net debt as a percentage of estimated market value is over the
two (2) percent because seventy (70) percent of the debt was reimbursed by the State of Alaska.
Net Debt per Assessed Value
----- - - - - -- ----------------------- - - - - -- 5.00%
- - - -- -- 4.50% -
4.00% -
3.50% "j — --- -- '— ---
3.00%
2.50% - 1 . "
!iiJ .0% _ —
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed fifteen
(15) percent.
164
Fund Balance
One measure of a funds financial strength is the level of its fund balance (i.e., revenues exceed expenditures). We
estimate that the Debt Service Fund balance will amount to approximately $22,255 at the end of fiscal year 2010.
The Debt Service balance is maintained at levels to ensure that enough money is set aside to cover the obligations
for each year.
Fund Balance
Last Ten Years
50,000 _ Q __n _.
(50,000) - ( 0 0 3 4? � ryO0 O' - ti - , L °'YO - ...<1-_ --_
(100,000)F , F, c - 1 J F J -.. < ' 'J. 1/4
(150,000) -,
(200,000)
(250,000)
(300,000)
(350,000) . - -- - - -
Bond Ratings
The Borough's bond ratings are further evidence of its financial strength.
Moody's Standard
Investors Service And Poors Fitch Rating
General Obligation, 1998 AAA AAA
General Obligation, 2000 E Aaa AAA
General Obligation, 2000 F Aaa AAA
General Obligation, 2004C Aaa AAA
General Obligation, 2004D Aaa AAA
Such rankings mean the Borough's bonds are considered to be of excellent investment quality. Having solid
financial policies and strong financial reserves are principle reasons for these excellent bond ratings.
165
PROGRAM BUDGET SUMMARY
DEBT SERVICE- EDUCATION AND HEALTH
Program Description
This fund was established to finance and account for the payment of interest and principal on all general obligation
debts.
Goal
• This fund accounts for the accumulation of money for payment of principal, interest, and fiscal agent fees
related to serial bond debt incurred by the Borough to construct schools and a new hospital.
Objectives for 2012 -2013
• To meet all debt service requirements when due, thus avoiding any charges for penalties of interest.
Significant Budget Changes
Interest charges have been budgeted for the proposed FY2013 bond issue which has not been sold yet.
166
REVENUES AND EXPENDITURES
FY 2010 FY 2011 FY 2012
Actual Actual FY 2012 Budget Actual FY 2013 Budget
Revenues
Real Property Tax $ - - $ 1,481,075 - $ 1,545,600
Personal Property Tax - 152,115 144,900
State Debt Reimbursement 2,139,628 2,148,393 2,265,000 - 2,660,454
Interest Earnings (2,017) (7,751) - - 4,836
Other 67 _ - _ -
Premium on Bonds - - -
UseoffundBalance -
- 1,465 - -
Transfers In 1,923,269 1,902,500 400,000 - 500,000
TOTAL REVENUES $ 4,060,947 $ 4,043,142 $ 4,299,655 $ - $ 4,855,790
Expenditures
EDUCATION
Legal Fees $ 6,700 $ - $ - $ - $ -
Support Goods and Services 1,704 - 3,200 - 2,000
Principal Payments
General Obligation 2000 E 175,000 180,000 - - -
General Obligation 2000 F 150,000 160,000 - - -
General Obligation 2004 A 365,000 385,000 400,000 - 415,000
General Obligation 2004 B 445,000 460,000 475,000 - 490,000
General Obligation 2008A 260,000 275,000 290,000 - 300,000
Refunding 2009 649,054 649,056 674,310 - 702,180
General Obligation 2011 - - 275,000 - 285,000
Interest Payments
General Obligation 2000 E 17,750 9,000
- -
General Obligation 2000 F 22,090 11,440
- -
General Obligation 2004 A 327,146 311,634 295,272 - 278,272
General Obligation 2004 B 402,500 387,775 371,413 - 354,525
General Obligation 2008A 361,460 348,460 334,710 - 320,210
Refunding 2009 109,589 110,219 84,251 - 57,285
General Obligation 2011 - - 346,650 - 338,400
Genreal Obligation 2012 A - - - - 562,500
Refunded Bond Costs - 21,960
- -
SUBTOTAL EDUCATION $ 3,292,993 $ 3,309,544 $ 3,549,806 $ - $ 4,105,372
HOSPITAL 0 0 0 0
Support Goods & Services $ - $ - $ - $ - $ -
Principal- 2009 Refunding Bond 635,947 635,944 660,695 - 687,695
Interest - 2009 Refunding Bond 109,086 107,981 82,550 - 56,120
SUBTOTAL HOSPITAL $ 745,033 $ 743,925 $ 743,245 $ - $ 743,815
KARLUK LOANS
Principal $ 5,606 $ 5,690 $ 5,776 $ 5,690 $ 5,862
Interest 998 913 828 913 741
SUBTOTAL KARLUK LOANS 6,604 6,603 6,604 6,603 6,603
TOTAL EXPENDITURES $ 4,044,630 $4,044,630 $4,299,655 $4,299,655 $4,855,790
167
Summary of Outstanding Debt
General Obligation Bonds
Outstanding FY2012 Requirements Outstanding
Balance Balance
July 1,2011 Principal Interest June 30,2012
General Obligation
Bonds Series 2004C 7,120,000 385,000 303,453 6,735,000
General Obligation
Bonds Series 2004D 8,700,000 475,000 371,413 8,225,000
General Obligation
Bonds Series 2008 7,215,000 290,000 334,710 6,925,000
General Obligation
Bonds Series 2009 4,170,000 1,335,000 166,800 2,835,000
General Obligation
Bonds Series 2011 8,000,000 275,000 346,650 7,725,000
Total $35,205,000 $2,760,000 $1,523,025 $32,445,000
168
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 300 Debt Service
Revenue
Department 000 Fund Revenues
Property Tax
311.100 Real Property Tax 50.00 50.00 50.00 50.00 51,481,075.00 51,468,024.65 $1,545,600.00
311.200 Personal PropertyTax $0.00 50.00 $0.00 $0.00 $152,115.00 $141,473.90 $144,900.00
Total. ProoertvTax 50.00 $0.00 50.00 $0.00 51,633,190.00 $1,609,498.55 $1,690,500.00
Penalties & Interest ax
319.100 Penalties /Interest 50.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00
Total Penalties & Interest Tax $0.00 $0.00 $0.00 50.00 $0.00 $0.00 50.00
Slate Of Alaska Grardfl
334.235 KIH Construct $0.00 50.00 50.00 $0.00 $0.00 50.00 $0.00
T•t.I: t. e Of. la k. r.n 50.00 50.00 50.00 $0.00 $0.00 50.00 $0.00
State Shared Revenues
335.200 SchDebtReimb- Current 51,801,750.00 52,146,506.00 52,139,628.00 52,148,393.00 $2,265,000.00 $0.00 $2,660,454.00
335.210 SchOebt Reimb- 2YrLag 50.00 $0.00 $0.00 50.00 50.00 50.00 50.00
335.220 Alaska Cigarette Tax $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00
Total: State Shared Revenues 51,801,750.00 $2,146,506.00 $2,139,628.00 $2,148,393.00 52,265,000.00 50.00 52,660,454.00
Interest Earnin�cs
361.100 Interest Earnings $19,390.76 $8,603.30 $4,015.51 $6,005.36 50.00 58,696.38 54,836.00
361.110 Gain /Loss On Sale $0.00 $0.00 50.00 50.00 $0.00 50.00 $0.00
361.300 Change in Fair Mkt value 510,939.54 $114.77 ($6,032.49) ($13,756.25) $0.00 $4,953.59 $0.00
Total: Interest Earnings $30,330.30 $8,718.07 (52,016.98) ($7,750.89) $0.00 $13,649.97 $4,836.00
Miscetlanous - Classified
380.170 Other $0.00 $0.00 $66.80 50.00 $0.00 $0.00 $0.00
Total: Miscellanous -,Classified 50.00 $0.00 $66.80 $0.00 $0.00 50.00 $0.00
Other Finanringawcas
389.100 Use Of Fund Balance $0.00 50.00 50.00 $0.00 $1,465.00 50.00 50.00
Total: Other Financng Sou $0.00 $0.00 50.00 $0.00 $1,465.00 50.00 50.00
Operating Transfers In
391.100 General Fund $539,210.00 $981,036.00 51,357,674.00 $1,503,500.00 $0.00 $0.00 50.00
user: Karl Short Pages 1 of 9 Tuesday. April 10, 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 300 Debt Service
Department 000 Fund Revenues
391.276 Facilities Fund $922,250.00 5932,000.00 $565,595.00 $399,000.00 $400,000.00 $276,852.36 $500,000.00
391.310 Debt Service - Other $0.00 510,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
391.420 Cap Proj - School Bonds $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00
391.425 Cap Proj- Hospital $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
391.430 Cap Proj -State Grants $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
391.540 Hospital 5200,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total: flneratinn Transfers In $1,661,460.00 $1,923,036.00 51,923,269.00 51,902,500.00 $400,000.00 $276,852.36 $500,000.00
Proceeds Of Lano Term Obl
393.102 Proceeds /1993 Bonds 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
393.108 Proceeeds /1998 Bonds $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00
393.109 Proceeds of 2009 Bonds $0.00 $6,740,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
393.200 Accrued Interest $0.00 $0.00 $0.00 $0.00 $0.00 50.00 $0.00
393.600 Premuim on Bonds 544,651.92 $198,235.15 $0.00 $0.00 $0.00 $0.00 $0.00
Total: Proceeds Of Long Term Dbt 544,651.92 56,938,235.15 $0.00 50.00 $0.00 $0.00 $0.00
Department Total: Fund Revenues 53,538,192.22 511,016,495.22 54,060,946.82 54,043,142.11 54,299,655.00 51,900,000.88 $4,855,790.00
user: Karl Short Pages 2 of 9 Tuesday, April 10, 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 300 Debt Service
Revenue Totals $3,538,192.22 $11,016,495.22 $4,060,946,82 $4,043,142.11 $4,299,655.00 $1,900,000.88 $4,855,790.00
Expenses
Department 300 Debt Service - School
Professional Services
430.130 Consultants $0.00 $0.00 $6,700.00 $0.00 $0.00 $0.00 $0.00
Total: Professional Services $0.00 $0.00 $6,700.00 $0.00 $0.00 $0.00 $0.00
Legal Services
431.120 Legal Fees $20,475.86 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total: I eoal Services $20,475.86 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Swann Goods & Services
450.120 Printing /Binding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.140 Dues /Books /Period $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.220 Insur And Bonding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.230 Advertising /Hearings $0.00 $0.00 $1,703.52 $0.00 $2,000.00 $0.00 $2,000.00
450.300 Travel /Per Diem $6,044.87 ($161.36) $0.00 $0.00 $0.00 $0.00 $0.00
450.320 Bad Debts Expense $0.00 $0.00 $0.00 $0.00 $0.00 $1.04 $0.00
450.340 Telephone $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.450 Contingencies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.470 Election Local $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.500 Paying Agent Fees $200.00 $200.00 $0.00 $0.00 $1,200.00 $0.00 $0.00
450.505 Bond Issuance Fee $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total: Support Goods & Services $6,244.87 $38.64 $1,703.52 $0.00 $3,200.00 $1.04 $2,000.00
Dent Service - Princioal
475.220 GO 1998 Refund Bond $580,000.00 $605,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
475.225 GO 2000 -E Bond Prin $160,000.00 $165,000.00 $175,000.00 $180,000.00 $0.00 $0.00 $0.00
475.226 GO 2000 -F Bond Prin $130,000.00 $140,000.00 $150,000.00 $160,000.00 $0.00 $0.00 $0.00
475.234 GO 2004A Principal $340,000.00 $350,000.00 $365,000.00 $385,000.00 $400,000.00 $0.00 $415,000.00
475.236 GO 20048 Principal $420,000.00 $435,000.00 $445,000.00 $460,000.00 $475,000.00 $475,000.00 $490,000.00
475.237 GO 2008A $0.00 $250,000.00 $260,000.00 $275,000.00 $290,000.00 $290,000.00 $300,000.00
user: Karl Short Pages 3 of 9 Tuesday, April 10, 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 300 Debt Service
Department 300 Debt Service - School
475.238 2009 Refunding Bond $0.00 $0.00 5649,053.50 5649,056.00 $674,310.00 5674,390.00 5702,180.00
475.239 2011 Bond Issue $0.00 $0.00 $0.00 $0.00 5275,000.00 5275,000.00 5285,000.00
475.241 2012 Bond Issue 50.00 50.00 $0.00 $0.00 $0.00 50.00 $0.00
• D -� - - • i..l $1,630,000.00 51,945,000.00 $2,044,053.50 $2,109,056.00 $2,114,310.00 51,714,390.00 $2,192,180.00
Debt Service - Interest
476.220 GO 1998 Refund Bond $199,090.00 5174,150.00 $0.00 $0.00 $0.00 $0.00 $0.00
476.225 GO 2000- E Interest 534,000.00 $26,000.00 $17,750.00 $9,000.00 $0.00 $0.00 $0.00
476.226 GO 2000- F Interest 541,060.00 $31,960.00 522,090.00 $11,440.00 $0.00 $0.00 $0.00
476.234 GO 2004- A Bond Issue $356,471.26 5342,021.26 5327,146.26 5311,633.76 $295,272.00 $147,635.63 $278,272.00
476.236 GO 20048 Interest 5428,525.00 $415,700.00 $402,500.00 5387,775.00 $371,413.00 $189,862.50 5354,525.00
476.237 GO 2008A $0.00 5359,417.11 $361,460.00 $348,460.00 $334,710.00 $334,710.00 5320,210.00
476.238 2009 Refunding Bond $0.00 $0.00 $109,589.45 $110,219.04 $84,251.00 $125,530.41 557,285.00
476.239 2011 Bond Issue $0.00 $0.00 $0.00 $0.00 5346,650.00 $346,650.00 $338,400.00
476.241 2012 Bond Issue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 5562,500.00
Total; DebtServire - Interest $1,059,146.26 $1,349,248.37 $1,240,535.71 $1,178,527.80 51,432,296.00 $1,144,388.54 $1,911,192.00
Refunded Bond Uses
493.100 Discount on Bonds $0.00 $3,467,748.32 $0.00 50.00 $0.00 50.00 $0.00
493.110 Purch /Restr Escrow $0.00 $0.00 $0.00 50.00 $0.00 $0.00 $0.00
493.120 Underwriters Disc 50.00 522,880.78 $0.00 50.00 $0.00 $0.00 $0.00
493.130 Bond Insurance $0.00 $0.00 $0.00 50.00 50.00 $0.00 $0.00
493.140 Insurance Expense $0.00 $0.00 $0.00 50.00 $0.00 50.00 50.00
493.150 Dep /Accrued Int Pay $0.00 50.00 $0.00 $0.00 $0.00 $0.00 50.00
493.160 Other $0.00 511,757.79 $0.00 $21,959.93 $0.00 $0.00 50.00
Total; Refunded Bond Uses $0.00 $3,502,386.89 $0.00 521,959.93 $0.00 $0.00 $0.00
Oneratino Transfers
494.100 General Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 50.00
494.410 Capital Proj - KIB $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
user: Karl Short Pages 4 of 9 Tuesday, April 10, 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 300 Debt Service
Department 300 Debt Service - School
494.420 Cap Proj - School Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total Ooeratino Transfers $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Department Total: Debt Service - School $2,715,866.99 $6,796,673.90 $3,292,992.73 $3,309,543.73 $3,549,806.00 $2,858,719.58 S4,105,372.00
user: Karl Short Pages 5 of 9 Tuesday, April 10, 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 300 Debt Service
Department 305 Debt Service - Hospital
Professional Services
430.130 Consultants $0.00 $0.00 $0.00 80.00 80.00 $0.00 $0.00
Total: Professional Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
pppport Goods & Services
450.120 Printing /Binding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.140 Dues /Books /Period $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.220 Insur And Bonding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.230 Advertising /Hearings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.300 Travel /Per Diem $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.450 Contingencies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.500 Paying Agent Fees $200.00 $200.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.505 Bond Issuance Fee $0.00 $0.00 $0.00 80.00 $0.00 $0.00 $0.00
Total: Sunport Goods & Services $200.00 $200.00 $0.00 $0.00 $0.00 $0.00 $0.00
Debt Service - Principal
475.220 GO 1998 Refund Bond $570,000.00 $595,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
475.238 2009 Refunding Bond $0.00 $0.00 $635,946.50 $635,944.00 $660,695.00 $660,610.00 $687,695.00
Total' Debt Service - Principai $570,000.00 $595,000.00 $635,946.50 $635,944.00 $660,695.00 $660,610.00 $687,695.00
Debt Service - Interest
476.220 GO 1998 Refund Bond $195,005.00 $170,500.00 $0.00 $0.00 $0.00 $0.00 $0.00
476.238 2009 Refunding Bond $0.00 80.00 $109,086.11 $107,980.96 $82,550.00 $41,269.59 $56,120.00
Total: Debt Service Interest 8195.005.00 $170,500.00 $109,086.11 $107,980.96 $82,550.00 $41,269.59 $56,120.00
Refunded Bond Uses
493.100 Discount on Bonds $0.00 $3,397,720.54 $0.00 $0.00 $0.00 $0.00 $0.00
493.110 Purch /Restr Escrow $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
493.120 Underwriters Disc 80.00 $22,418.73 $0.00 $0.00 $0.00 $0.00 $0.00
493.130 Bond Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
493.140 Insurance Expense $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
493.150 Dep /Accrued Int Pay $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
user: Karl Short Pages 6 of 9 Tuesday, Aord 10. 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 Level 1
Fund 300 Debt Service
Department 305 Debt Service - Hospital
493.160 Other $0.00 $11,578.69 $0.00 $0.00 $0.00 $0.00 $0.00
Total' Refunded Bond Uses $0.00 $3,431,717.96 $0.00 $0.00 $0.00 $0.00 $0.00
Ooera tiny Transfers
494.100 General Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.425 Cap Proj Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Totar Ooerating Tr $0.00 80.00 $0.00 $0.00 $0.00 $0.00 $0.00
Department Total: Debt Service - Hospital $765,205.00 $4,197,417.96 $745,032.61 $743,924.96 $743,245.00 $701,879.59 $743,815.00
user: Karl Short Pages 7 of 9 Tuesday, April 10, 2012
Kodiak Island Borough
Budget Worksheet Report
2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amended 2012 Actual
Account Number Description Amount Amount Amount Amount Budget Amount 2013 level 1
Fund 300 Debt Service
Department 307 Karluk loans
Debt Service - Princip
475.215 Karluk ClinicPrin /Intr $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
475.227 Karluk Plan /Design -Print $1,198.00 $1,216.00 $4,371.00 $1,253.00 $1,272.00 $0.00 $1,291.00
475.228 Karluk San Project -Print $4,243.00 $4,307.00 $1,235.00 $4,437.00 $4,504.00 $0.00 $4,571.00
Total: Debt Service - Principal $5,441.00 $5,523.00 $5,606.00 $5,690.00 $5,776.00 $0.00 $5,862.00
Debt Service - Interest
476.227 Karluk Plan /Design -Inter $256.00 $238.00 $778.00 $201.00 $182.00 $0.00 $163.00
476.228 Karluk San Project -Inter $906.00 $842.00 $220.00 $712.00 $646.00 $0.00 $578.00
Total. Debt Service - Interest $1,162.00 $1,080.00 $998.00 $913.00 $828.00 $0.00 $741.00
Department Total: Karluk loans 66,603.00 $6,603.00 36,604.00 $6,603.00 36,604.00 $0.00 66,603.00
user: Karl Shon Pages 8 of 9 Tuesday, April 10, 2012
KODIAK ISLAND BOROUGH
WORK SESSION
Work Session of: April 12, "-Gil
Please PRINT your name Please PRINT you2name
e
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